The High Income Child Benefit Charge
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.

A briefing paper covering the Fair Funding Review and business rate retention in English local government.
Reviewing and reforming local government finance (699 KB , PDF)
This note explains the current debate on reform of local government finance in England. This includes a description of how business rate retention works; the Government’s proposals for changes to the system; the Government’s Fair Funding Review; and the 2020-21 ‘fundamental review’ of business rates.
The policies covered in this note have effect in England only. Responsibility for business rates, and for local government generally, is devolved to Scotland, Wales and Northern Ireland. For a more general explanation of the business rates system in England, see the Library briefing paper Business rates. For more details on the 2017 revaluation of business rates in England, Wales and Scotland, see the Library briefing paper Business rates: the 2017 revaluation.
Reviewing and reforming local government finance (699 KB , PDF)
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.
Briefings on the Northern Ireland Protocol, including on EU-UK negotiations, Article 16, international law, and information on the UK Government announcement to change the Protocol through the Northern Ireland Protocol Bill.
This Commons Library briefing discusses the approach of Labour, Coalition and Conservative Governments since 2010 to taxing road fuels.