Written Question·Treasury·UIN 108572
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, whether she plans to review the income threshold for the High Income Child Benefit Charge.
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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