Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the number of people who have been affected by the introduction of the high income child benefit charge.

The High Income Child Benefit Charge came into force in January 2013 to help reduce the deficit and target support at those who need it most.

It is a tax charge that applies to anyone with an adjusted net income over £50,000 who claims Child Benefit or whose partner claims it. The charge is tapered, increasing gradually for taxpayers with incomes between £50,000 and £60,000.

For families where an individual has income over £60,000, the Child Benefit recipient can choose to either keep receiving Child Benefit payments and the highest earner pays the charge, or opt out of Child Benefit payments and not have to pay the charge.

Around 1.1 million families are in scope of the charge, and over 0.5 million have opted out of receiving Child Benefit payments.

The Government has no plans to abolish the High Income Child Benefit Charge, but keeps all policies under review.