Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the effect of the high income child benefit tax charge on single-parent families.

The Government introduced the High Income Child Benefit Charge (HICBC) from January 2013 to ensure that support is targeted at those who need it most. It applies to anyone with an individual income over £50,000, who claims Child Benefit or whose partner claims it, regardless of the make-up of their household.

The impacts on individuals and households were published in the Tax Information and Impact Note at Budget 2012 when HICBC was announced:

https://webarchive.nationalarchives.gov.uk/20141007023213/http:/www.hmrc.gov.uk/budget2012/tiin-0620.pdf