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.

The Government has published draft clauses on further devolution to Scotland, taking forward the Smith Commission Agreement. This note provides a summary.
Draft Scotland Clauses: summary (377 KB , PDF)
This note provides a quick reference guide to the Draft Scotland Clauses 2015, published by the Government in Command Paper 8990, Scotland in the United Kingdom: An enduring settlement, in January 2015. There are separate notes that explore some aspects of the debate in greater detail, including but not restricted to the Draft Clauses.
Tax is covered in Standard Note 7077, Devolution of financial powers to the Scottish Parliament.
Votes for 16 year olds is covered in Standard Note 1747, Voting age.
Transport is covered in Standard Note 3192, Transport: Scotland.
Universal Credit (UC), including Housing Benefit and the housing costs element of UC is covered in Standard Note 7095, Further devolution of powers to Scotland: Universal Credit housing element and payment arrangements.
Disability and carers’ benefits are covered in Standard Note 7107, Further devolution of powers to Scotland: devolved benefits and additional discretionary payments.
You can follow the narrative of devolution proposals since shortly before the Scottish independence referendum, including the Vow and the Smith Commission, in Standard Note 6987, Scotland: Devolution proposals.
Draft Scotland Clauses: summary (377 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 briefing paper on the Scottish Secretary's "veto" of the Gender Recognition Reform (Scotland) Bill under section 35 of the Scotland Act 1998
House of Commons Library publications on the rising cost of living in the UK, including causes of inflation, the effect on households, and Government support.