Written Question·Treasury·UIN 108571
High Income Child Benefit Tax Charge
Tabled: 26 January 2026
Answered: 3 February 2026
Question
Mr Angus MacDonald
Liberal Democrat — Inverness, Skye and West Ross-shire
To ask the Chancellor of the Exchequer, what comparative assessment her Department has made of the impact of the High Income Child Benefit Charge threshold on single-earner and two-earner households.
Answer
Dan TomlinsonThe High Income Child Benefit Charge (HICBC) applies to Child Benefit recipients, or their partner, who has an adjusted net income of £60,000 or more. An individual’s adjusted net income is their total taxable income before any Personal Allowances and les...
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