Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of increasing the threshold at which single-income families begin to pay the High Income Child Benefit Charge.

The High Income Child Benefit Charge (HICBC) is charged on an individual rather than a household basis, in line with other tax policy. It applies to Child Benefit recipients who have, or whose partner has, an adjusted net income (ANI) of £50,000 regardless of family makeup.

It would not be practical for HMRC to increase the threshold for single-income families only, as it would require HMRC to operate two parallel income thresholds. This would further complicate the tax system for families, would not ensure consistency between claimants, and would entail a significant operational burden for HMRC. Tax simplification is a priority for this Government.