Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 16 November 2023 to Question 543 on High Income Child Benefit Tax Charge, how many families were impacted by the High Income Child Benefit Charge in (a) 2018-19, (b) 2019-20 and (c) 2020-21.

The High Income Child Benefit Charge is currently deemed to be the best mechanism to target Child Benefit expenditure. The present arrangements mean that the Government supports the majority of families, whilst helping to ensure the fiscal position remains sustainable.

The Adjusted Net Income (ANI) threshold for HICBC affects taxpayers who are generally on comparatively high incomes, and most families are unaffected. Raising the threshold would come at a significant cost to the Government at a time when support is needed for vital public services and to support the most vulnerable.

HMRC publishes statistics on the number of Child Benefit claimants, including the number impacted by HICBC. These can be accessed at the link here: https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2022