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.

Benefits and tax credits that are linked to inflation rise by 0.5% in April 2021, while the triple lock delivers a 2.5% increase to the Basic and New State Pension. Temporary uplifts to Universal Credit and Working Tax Credit, worth £20 per week, are set to lapse in April 2021 - the Government says it will "look at the economic and health context before making any decisions" about further support for low-income families during the coronavirus crisis.
Benefits Uprating 2021 (2 MB , PDF)
This note sets out the main benefit and tax credit rates that have been announced for the 2021/22 financial year.
Inflation-linked benefits and tax credits will rise by 0.5%, in line with the Consumer Prices Index (CPI) rate of inflation in September 2020.
The Universal Credit standard allowances and the Working Tax Credit basic element have reverted to being set in line with the usual annual uprating review and do not retain the temporary £20 per week uplift that was added in 2020/21 as part of a package of welfare measures introduced during the coronavirus outbreak. In response to calls for this uplift to be continued into 2021/22, the Government has said that it will “look at the economic and health context before making any decisions” about how best to support low-income families.
The Basic and New State Pensions continue to be uprated in line with the triple lock – that is, by the highest of the increase in earnings, price inflation (as measured by the CPI) or 2.5%. For the purposes of the 2021/22 uprating, the 2.5% minimum was the highest of these three benchmarks, meaning that:
The Pension Credit standard minimum guarantee (delivered by the Guarantee Credit) will rise by 1.9% to enable the cash increase in the full Basic State Pension to be passed through to Pension Credit recipients.
Benefits Uprating 2021 (2 MB , 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 debate is scheduled to be held on 7 February 2023 at 9:30am in Westminster Hall on Saving for Later Life. The debate will be opened by Sir Stephen Timms MP. The subject for this debate was determined by the Backbench Business Committee.
This briefing paper deals with when polygamous marriages might be legally recognised in England and Wales; immigration issues; social security benefits and pension entitlement.