Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 24 March 2022 to Question HL6977, on Child Benefit, when HMRC plans to publish the findings of its customer research to explore child benefit claimants’ understanding of High Income Child Benefit Charge, benefits of claiming and the reasons why some do not make a claim.

HMRC has undertaken customer research to explore child benefit claimants’ understanding of the High Income Child Benefit Charge (HIBIC), to help to support and guide their customers to understand and meet their liability for the charge. HMRC currently plans to publish the findings before Summer recess.

The Government is committed to managing the public finances in a disciplined and responsible way by targeting support where it is most needed. The adjusted net income threshold of £50,000 used in the administration of HICBC only affects a small minority of those with comparatively high incomes. The Government therefore believes that the current threshold for HICBC remains the best option.