Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the impact of the High Income Child Benefit Charge on single-earner households where total household income is lower than that of two-earner households not liable for the charge.

The High Income Child Benefit Charge is currently the best way to manage Child Benefit expenditure, helping to ensure the sustainability of the public finances. The Government recognises concerns raised about the impact it can have on single-earner households in certain circumstances.

The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.