Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the High Income Child Benefit Charge on bereaved single parents; and whether he will consider introducing an exemption or other adjustment to the charge for parents who are the sole earner in their household following the death of a spouse or partner.

The Government recognises the challenges faced by bereaved single parents, including where one person is solely responsible for household income and caring responsibilities.

The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.