Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when he next plans to review the (a) operation and (b) adjusted net income limits of the High Income Child Benefit Charge.

The Government introduced the High Income Child Benefit Charge (HICBC) from January 2013 to ensure that support is targeted at those who most need it. HICBC applies to anyone with an individual income over £50,000, who claims Child Benefit or whose partner claims it.

HM Revenue and Customs use a number of channels to reach those who may be liable to pay HICBC to explain what they need to do to pay the charge, and when it is due.

The Government has no current plans to review HICBC thresholds but, as with all elements of tax policy, keeps these under review.