Question to the HM Treasury:

To ask Her Majesty's Government, further to the Written Answer by Lord Bates on 6 March (HL13927), in how many cases there has been a failure by the claimant to pay the High Income Child Benefit Charge which the claimant had then been required to repay.

High Income Child Benefit Charge (HICBC) is part of the Self-Assessment (SA) process and is reflected in each individual’s overall SA tax charge. This HICBC charge is included in the individual’s annual SA tax return and, where HICBC is recoverable, will form part of the overall tax due by that person. It is therefore not possible to distinguish HICBC charges from other SA charges that may be included for that tax year. For SA overall, 8% of people did not pay by the due date, meaning the vast majority (92%) paid on time.