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<p>The Government is not currently considering options to charge the High Income Child
Benefit Charge (HICBC) on a household basis for certain claimants, who choose to submit
household income information to HMRC. This would require HMRC to operate two parallel
income thresholds for those liable, which would entail a significant operational burden
for HMRC, and would not ensure consistency and fairness among taxpayers.</p><p> </p><p>The
UK has a system of independent taxation where every individual, including each partner
in a couple, is treated equally within the income tax system and has their own personal
allowance and set of rate bands which they can set against their own income. It is
a fundamental principle of independent taxation that the individual incomes are taxed
separately, and this ensures independence and privacy in their tax affairs. The Government
therefore considers it appropriate to charge HICBC on an individual basis, in line
with other income tax policy.</p>
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