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1626360

registered interest
date	09/05/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of allowing a person to transfer a proportion of the £50,000 earnings threshold to their partner whose individual income exceeds the threshold for the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	184136
answer	answer is ministerial correction date of answer 15/05/2023 answer text The High Income Child Benefit Charge (HICBC) is a tax charge which was introduced in 2013 for recipients of Child Benefit payments on higher incomes. The HICBC applies to Child Benefit recipients who have, or whose partner has, an adjusted net income of £50,000.<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. Allowing transfers of income between partners would run counter to this principle.</p> answering member constituency Salisbury answering member printed John Glen question first answered 15/05/2023 14:26:32 answering member 4051 label Biography information for John Glen
tabling member	4488 label Biography information for Martyn Day

1469684

registered interest
date	13/06/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 May 2022 to Question 5669 on Child Benefit, if his Department will carry out an assessment of the impact of (a) inflation and (b) rises in the cost of living on people affected by the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	17033
answer	answer is ministerial correction date of answer 21/06/2022 answer text <p>The government understands the pressures that families across the UK are facing with the cost of living. This is why the government is providing £37bn of funding this year, targeted at those most in need. Following the Chancellor’s announcement in May, millions of the most vulnerable households will get at least £1,200 of one-off support in total this year to help with the cost of living.</p><p> </p><p>The government has published distributional analysis of the impact of the Cost of Living package on households, which is available on gov.uk: <a href="https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fcost-of-living-support&amp;data=05%7C01%7CPatrick.Williamson%40hmtreasury.gov.uk%7C250a3b7af1d84bbaadfb08da4ed32605%7Ced1644c505e049e6bc39fcf7ac51c18c%7C0%7C0%7C637908966018882817%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=Fm8Z9igRePd1zKSjb%2B8VipLUO9tBEEvXdbVJ1aDTBKY%3D&amp;reserved=0" target="_blank">https://www.gov.uk/government/publications/cost-of-living-support</a>. This analysis showed that households on the lowest income deciles would benefit the most from the support announced. As set out in my answer of 30 May to you, the adjusted net income threshold of £50,000 for HICBC only affects a minority of earners with comparatively high incomes. The Government considers that the current threshold for HICBC remains the best option appropriate. As with all tax policy, the threshold is kept under review as part of the Government’s annual Budget process.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 21/06/2022 14:55:22 answering member 4517 label Biography information for Lucy Frazer
tabling member	4488 label Biography information for Martyn Day

1464700

registered interest
date	20/05/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2022 to Question 869 on Child Benefit, if his Department will (a) make and (b) publish an assessment of the potential merits of indexing the High Income Child Benefit Charge threshold in line with inflation.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	5669
answer	answer is ministerial correction date of answer 30/05/2022 answer text <p>The Government introduced the High Income Child Benefit Charge (HICBC) to ensure that support for families is targeted at those who need it most. It applies to anyone with an individual adjusted net income over £50,000 who gets, or whose partner gets, Child Benefit. The charge increases gradually for those with incomes between £50,000 and £60,000. The HICBC threshold has never been indexed with inflation.</p><p> </p><p>The threshold of £50,000 only affects a minority of those who get Child Benefit with comparatively high incomes. The Government has decided that the current threshold for HICBC remains the best option. As with all elements of tax policy, the threshold is kept under review as part of the Government’s annual Budget process. If the Government does determine that it is appropriate to make any change to the HICBC threshold, an assessment will be published on GOV.UK.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 30/05/2022 13:06:53 answering member 4517 label Biography information for Lucy Frazer
tabling member	4488 label Biography information for Martyn Day

1461833

registered interest
date	11/05/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Answer of 26 April 2022 to Question 154192 on Child Benefit, if his department will make an assessment of the potential merits of indexing the High Income Child Benefit Charge threshold in line with inflation.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	869
answer	answer is ministerial correction date of answer 19/05/2022 answer text <p>The Government introduced the High Income Child Benefit Charge (HICBC) to ensure that support for families is targeted at those who need it most. It applies to anyone with an individual adjusted net income over £50,000 who gets, or whose partner gets, Child Benefit. The charge increases gradually for those with incomes between £50,000 and £60,000</p><p>The Government is committed to managing the public finances in a disciplined and responsible way by targeting support where it is most needed.</p><p> </p><p>The threshold of £50,000 only affects a minority of those who get Child Benefit with comparatively high incomes. The Government has decided that the current threshold for HICBC remains the best option. As with all elements of tax policy, the threshold is kept under review as part of the Government’s annual Budget process.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 19/05/2022 15:54:30 answering member 4517 label Biography information for Lucy Frazer
tabling member	4488 label Biography information for Martyn Day

1457758

registered interest
date	14/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 24 March 2022 to Question HL6977, on Child Benefit, when HMRC plans to publish the findings of its customer research to explore child benefit claimants’ understanding of High Income Child Benefit Charge, benefits of claiming and the reasons why some do not make a claim.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	154191
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>HMRC has undertaken customer research to explore child benefit claimants’ understanding of the High Income Child Benefit Charge (HIBIC), to help to support and guide their customers to understand and meet their liability for the charge. HMRC currently plans to publish the findings before Summer recess.</p><p> </p><p>The Government is committed to managing the public finances in a disciplined and responsible way by targeting support where it is most needed. The adjusted net income threshold of £50,000 used in the administration of HICBC only affects a small minority of those with comparatively high incomes. The Government therefore believes that the current threshold for HICBC remains the best option.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 154192 question first answered 26/04/2022 15:31:27 answering member 4517 label Biography information for Lucy Frazer
tabling member	4488 label Biography information for Martyn Day

1457759

registered interest
date	14/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of indexing the High Income Child Benefit Charge (HICBC) threshold in line with inflation in the context of the increase in the number of families opting out of receiving child benefit and the resultant reduction in tax revenue from that charge between the financial years 2013-14 and 2019-20.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	154192
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>HMRC has undertaken customer research to explore child benefit claimants’ understanding of the High Income Child Benefit Charge (HIBIC), to help to support and guide their customers to understand and meet their liability for the charge. HMRC currently plans to publish the findings before Summer recess.</p><p> </p><p>The Government is committed to managing the public finances in a disciplined and responsible way by targeting support where it is most needed. The adjusted net income threshold of £50,000 used in the administration of HICBC only affects a small minority of those with comparatively high incomes. The Government therefore believes that the current threshold for HICBC remains the best option.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 154191 question first answered 26/04/2022 15:31:28 answering member 4517 label Biography information for Lucy Frazer
tabling member	4488 label Biography information for Martyn Day

1404285

registered interest
date	19/01/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 December 2021 to Question 87844 on Child Benefit: Taxation, what estimate he has made of the number and proportion of eligible claimants who have opted out of High Income Child Benefit in each year from 2013 to 2020; and what assessment he has made of the effect of maintaining the adjusted net income threshold for that benefit at £50,000 on tax revenues in (a) 2013 and (b) 2020.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	107639
answer	answer is ministerial correction date of answer 25/01/2022 answer text <p>The High Income Child Benefit Charge (HICBC) was introduced in January 2013 to target support at those who need it most. It applies to anyone with an income over £50,000 who claims Child Benefit or whose partner claims it. The charge is tapered for taxpayers with incomes between £50,000 and £60,000. Where income is over £60,000, the amount of the charge is equal to the Child Benefit payments.</p><p> </p><p>The table below shows the number and proportion of eligible claimants who have opted out of Child Benefit in each year from 2013 to 2020. These are the latest figures available.</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Total number of families claiming Child Benefit payment + Total number of families that have opted out of receiving Child Benefit payment (United Kingdom)</p></td><td><p>Total number of families that have opted out of receiving Child Benefit payment (United Kingdom)</p></td><td><p>Total number of families that have opted out of receiving Child Benefit payment as a proportion of the total number of families claiming Child Benefit payment + total number of families that have opted out of receiving Child Benefit payment (United Kingdom)</p></td></tr><tr><td><p>August 2013</p></td><td><p>7,947,000</p></td><td><p>397,000</p></td><td><p>5%</p></td></tr><tr><td><p>August 2014</p></td><td><p>7,937,000</p></td><td><p>476,000</p></td><td><p>6%</p></td></tr><tr><td><p>August 2015</p></td><td><p>7,908,000</p></td><td><p>492,000</p></td><td><p>6%</p></td></tr><tr><td><p>August 2016</p></td><td><p>7,900,000</p></td><td><p>504,000</p></td><td><p>6%</p></td></tr><tr><td><p>August 2017</p></td><td><p>7,893,000</p></td><td><p>516,000</p></td><td><p>7%</p></td></tr><tr><td><p>August 2018</p></td><td><p>7,871,000</p></td><td><p>545,000</p></td><td><p>7%</p></td></tr><tr><td><p>August 2019</p></td><td><p>7,863,000</p></td><td><p>582,000</p></td><td><p>7%</p></td></tr><tr><td><p>August 2020</p></td><td><p>7,834,000</p></td><td><p>624,000</p></td><td><p>8%</p></td></tr></tbody></table><p> </p><p>The Government is committed to managing the public finances in a disciplined and responsible way by targeting support where it is most needed. The Government considers the adjusted net income threshold of £50,000 used in the administration of the HICBC to be set at the right level. Only a small minority of taxpayers, with comparatively high incomes are affected. As with all elements of tax policy, the Government keeps this under review as part of the annual Budget process. The tax revenue from the HICBC in the 2013/14 tax year was £431m and in 2019/20, it was £416m.</p><p> </p><p>Details on the numbers of Child Benefit opt-outs and tax raised are published annually on GOV.UK at:</p><p> </p><p>https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge (opens in a new tab).</p> answering member constituency Middlesbrough South and East Cleveland answering member printed Mr Simon Clarke question first answered 25/01/2022 17:57:02 answering member 4655 label Biography information for Sir Simon Clarke
tabling member	4488 label Biography information for Martyn Day

1399254

registered interest
date	04/01/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many taxpayers are liable to pay the High Income Child Benefit Charge in the 2021-22 tax year.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	96983
answer	answer is ministerial correction date of answer 12/01/2022 answer text <p>The High Income Child Benefit Charge (HICBC) was introduced in January 2013 to target support at those who need it most. It applies to anyone with an income over £50,000 who claims Child Benefit or whose partner claims it. The charge is tapered for taxpayers with incomes between £50,000 and £60,000. Where income is over £60,000, the amount of the charge is equal to the Child Benefit payments.</p><p> </p><p>HICBC is based on the amount of Child Benefit paid and the higher earner’s Adjusted Net Income. A Self Assessment tax return is the only means of establishing this.</p><p> </p><p>As the 2021-22 Self Assessment deadline has not yet passed, HMRC cannot provide the number of taxpayers who are liable to pay HICBC in the 2021-22 tax year. The numbers of individuals with a High Income Child Benefit Charge liability in each tax year are published here: <a href="https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge" target="_blank">https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge</a></p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 12/01/2022 13:19:02 answering member 4517 label Biography information for Lucy Frazer
tabling member	4488 label Biography information for Martyn Day

1331495

registered interest
date	09/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Answer of 26 March 2021 to Question 170688 on Child Benefit, if he will make it his policy to align the threshold for payment of the High Income Child Benefit Charge in the tax year 2021-22 with the threshold at which people become higher rate taxpayers.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	13146
answer	answer is ministerial correction date of answer 18/06/2021 answer text <p>The Government is committed to managing the public finances in a disciplined and responsible way by targeting support where it is most needed. The adjusted net income threshold of £50,000 used in the administration of the High Income Child Benefit Charge (HICBC) only affects a small minority of those with comparatively high incomes. The Government therefore believes that the current threshold for HICBC remains the best option at present. As with all elements of tax policy, the Government keeps this under review as part of the annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/06/2021 11:00:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1303518

registered interest
date	17/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 1 March 2021 to Question 155212, on Child Benefit, how his Department will reconcile basic rate taxpayers being affected by the High Income Child Benefit Charge in the upcoming tax year.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	170688
answer	answer is ministerial correction date of answer 26/03/2021 answer text <p>The High Income Child Benefit Charge (HICBC) is a tax charge which applies to anyone with an income of over £50,000 who gets Child Benefit, or whose partner gets it. The charge increases gradually for those with incomes between £50,000 and £60,000 and is equal to one per cent of a family’s Child Benefit for every extra £100 of income that is over £50,000 each year. Where income exceeds £60,000, the tax charge is equal to the amount payable in Child Benefit.</p><p> </p><p>In order to ensure that people pay the correct tax charge, HM Revenue and Customs (HMRC) need to know both the amount of Child Benefit received and the total taxable income. A Self-Assessment tax return is the only means of establishing this, and avoids using estimates of income which could result in too little, or too much, tax being paid.</p><p> </p><p>HMRC have taken considerable steps to raise awareness of HICBC. They use a wide array of channels to reach those who may be liable to pay HICBC and there is a prominent message about HICBC on the Child Benefit claim form.</p><p> </p><p>In addition, where HMRC hold all the relevant information, they write to parents who may have become liable for HICBC, explaining what they need to do to pay the charge when it is due and avoid penalties.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/03/2021 13:22:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day