Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the impact of High Income Child Benefit Charge on labour supply including decisions to (a) accept pay increases, (b) increase working hours and (c) return to work.

The High Income Child Benefit Charge is currently the best way to manage Child Benefit expenditure. By withdrawing Child Benefit from high-income families, it helps to ensure the sustainability of the public finances and protect our vital public services. As with all tax policy, the government will keep this under review.