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1657337

registered interest
date	01/09/2023
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 steps his Department is taking to mitigate the impact of rising prices on the incomes of families affected by the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	196957
answer	answer is ministerial correction date of answer 11/09/2023 answer text <p>The threshold for High Income Child Benefit Charge affects taxpayers who are generally on comparatively high incomes. In 2020-21, (the latest year that data is available), 99.7% of those who declared a liability for HICBC paid income tax at the higher rate or above, and 88% of Child Benefit claimants were unaffected by the HICBC.</p><p> </p><p>The Government is committed to supporting families with the pressures they are facing from rising prices. Families who are liable to the HICBC will benefit from the Energy Price Guarantee (EPG), energy bill support scheme and the cancelled planned increase in fuel duty. Moreover, the Government extended the free hours for childcare offers at Spring Budget 2023, so that eligible working parents in England are able to access 30 hours of free childcare per week for 38 weeks per year from when their child is 9 months old, to when they start school.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 196958 question first answered 11/09/2023 13:55:21 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1657338

registered interest
date	01/09/2023
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 impact of the High Income Child Benefit Charge on child poverty.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	196958
answer	answer is ministerial correction date of answer 11/09/2023 answer text <p>The threshold for High Income Child Benefit Charge affects taxpayers who are generally on comparatively high incomes. In 2020-21, (the latest year that data is available), 99.7% of those who declared a liability for HICBC paid income tax at the higher rate or above, and 88% of Child Benefit claimants were unaffected by the HICBC.</p><p> </p><p>The Government is committed to supporting families with the pressures they are facing from rising prices. Families who are liable to the HICBC will benefit from the Energy Price Guarantee (EPG), energy bill support scheme and the cancelled planned increase in fuel duty. Moreover, the Government extended the free hours for childcare offers at Spring Budget 2023, so that eligible working parents in England are able to access 30 hours of free childcare per week for 38 weeks per year from when their child is 9 months old, to when they start school.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 196957 question first answered 11/09/2023 13:55:21 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1657339

registered interest
date	01/09/2023
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, when he plans to review the income thresholds for the payment of the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	196959
answer	answer is ministerial correction date of answer 06/09/2023 answer text <p>The Government publishes annual data on individuals who have declared a High Income Child Benefit Charge (HICBC) liability and individuals that have opted out of getting Child Benefit payments, available on GOV.UK:</p><p><a href="https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2022/child-benefit-statistics-annual-release-data-at-august-2022" target="_blank">https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2022/child-benefit-statistics-annual-release-data-at-august-2022</a></p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 196334 question first answered 06/09/2023 16:10:22 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1646657

registered interest
date	22/06/2023
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, with reference to the Office for Tax Simplification paper entitled High Income Child Benefit Charge, published in March 2022, what steps his Department is taking to improve awareness of the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	190821
answer	answer is ministerial correction date of answer 30/06/2023 answer text <p>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>The Government is grateful to the Office of Tax Simplification (OTS) for their suggestions for how the individual’s experience of child benefit and the High Income Child Benefit Charge (HICBC) could be improved.</p><p> </p><p>HM Revenue and Customs (HMRC) has taken considerable steps to raise awareness of the HICBC. They share information via social media, through third parties such as websites aimed at parents or families, and on GOV.UK. Information about the High Income Child Benefit Charge is on the front page of the Child Benefit claim form and explains how the charge works, including the importance of claiming to ensure receipt of National Insurance credits even if opting out of payments. HMRC also write to around 70,000 customers each year to remind them what they need to do to pay the HICBC.</p><p> </p><p>The latest information on how many people HMRC contact to advise that they may be liable to pay the HICBC is published here: <a href="https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge" target="_blank"><em>High Income Child Benefit Charge - GOV.UK (www.gov.uk)</em></a><em>.</em></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 190822 question first answered 30/06/2023 10:51:26 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1646658

registered interest
date	22/06/2023
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, how many people HMRC contacted during tax years (a) 2021-22 and (b) 2022-23 to advise that they may be liable to pay the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	190822
answer	answer is ministerial correction date of answer 30/06/2023 answer text <p>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>The Government is grateful to the Office of Tax Simplification (OTS) for their suggestions for how the individual’s experience of child benefit and the High Income Child Benefit Charge (HICBC) could be improved.</p><p> </p><p>HM Revenue and Customs (HMRC) has taken considerable steps to raise awareness of the HICBC. They share information via social media, through third parties such as websites aimed at parents or families, and on GOV.UK. Information about the High Income Child Benefit Charge is on the front page of the Child Benefit claim form and explains how the charge works, including the importance of claiming to ensure receipt of National Insurance credits even if opting out of payments. HMRC also write to around 70,000 customers each year to remind them what they need to do to pay the HICBC.</p><p> </p><p>The latest information on how many people HMRC contact to advise that they may be liable to pay the HICBC is published here: <a href="https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge" target="_blank"><em>High Income Child Benefit Charge - GOV.UK (www.gov.uk)</em></a><em>.</em></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 190821 question first answered 30/06/2023 10:51:26 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1646659

registered interest
date	22/06/2023
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, how many and what proportion of families are impacted by the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	190823
answer	answer is ministerial correction date of answer 28/06/2023 answer text <p>In 2020-2021, 88 per cent of Child Benefit claimants were unaffected by High Income Child Benefit Charge (HICBC). Of the remaining 12 per cent, 355,000 paid (or had a partner who paid) the tax charge, and 624,000 chose to opt out of receiving Child Benefit payments as an alternative to paying the charge. Please see the Child Benefit Statistics available on the GOV.UK website here: Child Benefit Statistics: annual release, data at August 2022 - GOV.UK (www.gov.uk)</p><p><a href="https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge" target="_blank">High Income Child Benefit Charge - GOV.UK (www.gov.uk)</a></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 28/06/2023 15:49:54 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

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