Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the impact of the introduction 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 for families is targeted at those who need it most. The tax charge applies to anyone with an individual income over £50,000 who claims Child Benefit, or whose partner claims it. HICBC is calculated on an individual rather than a household basis, in line with other income tax policy.

HM Revenue and Customs (HMRC) does not routinely collect information on the circumstances of individuals in a household, so HMRC cannot assess the impact the introduction of the High Income Child Benefit charge has had on single parent families.