High Income Child Benefit Tax Charge

(asked on 22nd June 2023) - View Source

Question to the HM Treasury:

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.


Answered by
Victoria Atkins Portrait
Victoria Atkins
Secretary of State for Health and Social Care
This question was answered on 30th June 2023

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.

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.

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.

The latest information on how many people HMRC contact to advise that they may be liable to pay the HICBC is published here: High Income Child Benefit Charge - GOV.UK (www.gov.uk).

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