Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many taxpayers are liable to pay the High Income Child Benefit Charge in the 2021-22 tax year.

The High Income Child Benefit Charge (HICBC) was introduced in January 2013 to target support at those who need it most. It applies to anyone with an income over £50,000 who claims Child Benefit or whose partner claims it. The charge is tapered for taxpayers with incomes between £50,000 and £60,000. Where income is over £60,000, the amount of the charge is equal to the Child Benefit payments.

HICBC is based on the amount of Child Benefit paid and the higher earner’s Adjusted Net Income. A Self Assessment tax return is the only means of establishing this.

As the 2021-22 Self Assessment deadline has not yet passed, HMRC cannot provide the number of taxpayers who are liable to pay HICBC in the 2021-22 tax year. The numbers of individuals with a High Income Child Benefit Charge liability in each tax year are published here: https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge