Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government has plans to review the high income child benefit charge in response to the covid-19 outbreak.

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. HICBC applies to anyone with an individual income over £50,000, who receives Child Benefit or whose partner receives it, regardless of the make-up of their household. The charge increases gradually for taxpayers with incomes between £50,000 and £60,000.

The Government has no current plans to review HICBC but, as with all elements of tax policy, keeps this under review.

The Government understands that COVID-19 is having a financial impact on individuals. Those who have claimed Child Benefit but have opted out of receiving payments so they did not need to return any HICBC liability, can opt back in to start getting Child Benefit payments.

In addition, HM Revenue and Customs (HMRC) have set up the COVID-19 helpline for anyone who is having financial difficulties and concerned about their ability to make a full payment of tax on time. HMRC can give people the time they need to pay, by deferring payments and payment through instalments.