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.
A Westminster Hall debate on ‘VAT on sunscreen products’ has been scheduled for Thursday 9 February 2023 at 3pm. The debate has been initiated by Amy Callaghan MP.
This Settlement allocates £59.5 billion of spending power to local authorities in England. It will be debated in the House of Commons on 8 February 2023.