The High Income Child Benefit Charge came into force in January 2013 to help reduce the deficit and target support at those who need it most.<\/p>
<\/p>
It is a tax charge that applies to anyone with an adjusted net income over £50,000 who claims Child Benefit or whose partner claims it. The charge is tapered, increasing gradually for taxpayers with incomes between £50,000 and £60,000.<\/p>
<\/p>
For families where an individual has income over £60,000, the Child Benefit recipient can choose to either keep receiving Child Benefit payments and the highest earner pays the charge, or opt out of Child Benefit payments and not have to pay the charge.<\/p>
<\/p>
Around 1.1 million families are in scope of the charge, and over 0.5 million have opted out of receiving Child Benefit payments.<\/p>
<\/p>
The Government has no plans to abolish the High Income Child Benefit Charge, but keeps all policies under review.<\/p>
<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2018-10-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "176607"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-12T09:26:00.41Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "High Income Child Benefit Tax Charge"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what estimate he has made of the number of people who have been affected by the introduction of the high income child benefit charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4648", "label" : {"_value" : "Biography information for Laura Smith"} } , "tablingMemberConstituency" : {"_value" : "Crewe and Nantwich"} , "tablingMemberPrinted" : [{"_value" : "Laura Smith"} ], "uin" : "176606"} , {"_about" : "http://data.parliament.uk/resources/982476", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/982476/answer", "answerText" : {"_value" : "
The High Income Child Benefit Charge came into force in January 2013 to help reduce the deficit and target support at those who need it most.<\/p>
<\/p>
It is a tax charge that applies to anyone with an adjusted net income over £50,000 who claims Child Benefit or whose partner claims it. The charge is tapered, increasing gradually for taxpayers with incomes between £50,000 and £60,000.<\/p>
<\/p>
For families where an individual has income over £60,000, the Child Benefit recipient can choose to either keep receiving Child Benefit payments and the highest earner pays the charge, or opt out of Child Benefit payments and not have to pay the charge.<\/p>
<\/p>
Around 1.1 million families are in scope of the charge, and over 0.5 million have opted out of receiving Child Benefit payments.<\/p>
<\/p>
The Government has no plans to abolish the High Income Child Benefit Charge, but keeps all policies under review.<\/p>
<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2018-10-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "176606"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-12T09:26:00.457Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "High Income Child Benefit Tax Charge"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether the Government plans to abolish the high income child benefit tax charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4648", "label" : {"_value" : "Biography information for Laura Smith"} } , "tablingMemberConstituency" : {"_value" : "Crewe and Nantwich"} , "tablingMemberPrinted" : [{"_value" : "Laura Smith"} ], "uin" : "176607"} , {"_about" : "http://data.parliament.uk/resources/982482", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/982482/answer", "answerText" : {"_value" : "
I<\/strong> refer the hon member to the answer that I gave on 9 October 2018 to PQ 173981 and PQ 173982.<\/p> <\/p> It is not possible to estimate the tax revenue that has accrued to the public purse from businesses with (a) 0-9 employees, (b) 10-49 employees and (c) a turnover of £1 million or less as the information is not readily available but could be provided only at disproportionate cost.<\/p> <\/p> It is possible to identify tax liabilities for businesses with a turnover of £1 million or less for corporation tax and value added tax.<\/p> <\/p> We estimate corporation tax liabilities for 2016-17 was £50 billion of which around £12 billion (24%) was contributed by companies with turnover of £1 million or less.<\/p> <\/p> We estimate Home VAT liabilities for 2016-17 was £100 billion of which around £16 billion (16%) was contributed by companies with a turnover of £1 million or less.<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-10-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-10-11T15:53:18.517Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-10-08", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Business: Tax Yields"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what estimate he has made of the tax revenue that has accrued to the public purse from businesses with (a) 0-9 employees, (b) 10-49 employees and (c) a turnover of £1 million or less.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"}
}
, "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"}
], "uin" : "175946"}
, {"_about" : "http://data.parliament.uk/resources/982483", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/982483/answer", "answerText" : {"_value" : " I refer the hon member to the answer that I gave on 9 October 2018 to PQ 173981 and PQ 173982.<\/p> <\/p> It is not possible to estimate the (a) overall amount and (b) proportion of tax revenue from the contributions of businesses with 0-49 employees in terms of (i) employer national insurance contributions, (iii) value added tax and (iv) business rates as the information is not readily available but could be provided only at disproportionate cost. HMRC does not collect business rates.<\/p> <\/p> It is possible to identify tax liabilities for businesses with 0-49 employees for corporation tax.<\/p> <\/p> We estimate corporation tax liabilities for 2016-17 were £50 billion, of which around £26 billion (52%) was contributed by companies with 0-49 employees.<\/p> <\/p> The Ministry of Housing, Communities & Local Government statistics on national non-domestics rates are available using the following link below. Business rates collected is aggregated data by local authority and not by individual business size.<\/p> <\/p> https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-for-2018-to-2019<\/a><\/p> <\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-10-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-10-11T15:49:59.987Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-10-08", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Business: Tax Yields"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what estimate he has made of the (a) overall amount and (b) proportion of tax revenue from the contributions of businesses with 0-49 employees in terms of (i) employer national insurance contributions, (ii) corporation tax, (iii) value added tax and (iv) business rates in the most recent year for which information is available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"}
}
, "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"}
], "uin" : "175947"}
, {"_about" : "http://data.parliament.uk/resources/982501", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/982501/answer", "answerText" : {"_value" : " HM Treasury has allocated over £2 billion of additional funding to departments and the Devolved Administrations for EU exit preparations so far. This breaks down as:<\/p> <\/p> £412m of additional funding over the spending review period for the Department for Exiting the European Union, Department for International Trade and the Foreign & Commonwealth Office at Autumn Statement 2016.<\/p> <\/p> £286m of additional funding for 17/18 (a full breakdown of which can be found in Supplementary Estimates 17/18).<\/p>