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 a set threshold, now set at £60,000.

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 a set threshold, now set at £60,000.

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the self-assessment process on individuals that receive child benefit and pay the high income child benefit charge; and whether he plans to simplify the self-assessment process.

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the self-assessment process on individuals that receive child benefit and pay the high income child benefit charge; and whether he plans to simplify the self-assessment process.

To ask the Chancellor of the Exchequer, how much money the Government has recouped from child benefit claimants due to overpayment as a result of the High-Income Child Benefit Charge in each of the last three years.

To ask the Chancellor of the Exchequer, how much money the Government has recouped from child benefit claimants due to overpayment as a result of the High-Income Child Benefit Charge in each of the last three years.

Motion that this House has considered the high income child benefit charge. Agreed to on question. Sitting adjourned without Question put.

Motion that this House has considered the high income child benefit charge. Agreed to on question. Sitting adjourned without Question put.

I beg to move,

That this House has considered the high-income child benefit charge.

It is always a great pleasure to serve under your chairmanship, Mr Hollobone.

One might ask why I have brought this debate; it is a fairly obscure area of tax and benefits. I have done so out of the...

I beg to move,

That this House has considered the high-income child benefit charge.

It is always a great pleasure to serve under your chairmanship, Mr Hollobone.

One might ask why I have brought this debate; it is a fairly obscure area of tax and benefits. I have done so out of the...

Thank you, Mr Hollobone. It is always a pleasure to serve under your chairmanship.

I thank the hon. Member for South Thanet (Craig Mackinlay) for setting the scene with such detail, informationally and correctly. I am here not because I feature in Westminster Hall so regularly but because the issue is...

Thank you, Mr Hollobone. It is always a pleasure to serve under your chairmanship.

I thank the hon. Member for South Thanet (Craig Mackinlay) for setting the scene with such detail, informationally and correctly. I am here not because I feature in Westminster Hall so regularly but because the issue is...

It is a pleasure to serve with you in the chair, Mr Hollobone. I thank the hon. Member for South Thanet (Craig Mackinlay) for bringing this debate on an important issue that highlights a real gap between the Government’s intention and their delivery, which is failing a lot of people....

It is a pleasure to serve with you in the chair, Mr Hollobone. I thank the hon. Member for South Thanet (Craig Mackinlay) for bringing this debate on an important issue that highlights a real gap between the Government’s intention and their delivery, which is failing a lot of people....

It is a pleasure to speak in this debate with you in the Chair, Mr Hollobone. I congratulate the hon. Member for South Thanet (Craig Mackinlay) on securing the debate, which has been very good and detailed. I will not repeat all the points he made, or indeed all those...

It is a pleasure to speak in this debate with you in the Chair, Mr Hollobone. I congratulate the hon. Member for South Thanet (Craig Mackinlay) on securing the debate, which has been very good and detailed. I will not repeat all the points he made, or indeed all those...

It is a great pleasure to serve in this reconvened Parliament under your chairmanship, Mr Hollobone. I thank my hon. Friend the Member for South Thanet (Craig Mackinlay) very much for calling this debate and drawing attention to this important issue, and for his thought-provoking and expert speech, which very...

It is a great pleasure to serve in this reconvened Parliament under your chairmanship, Mr Hollobone. I thank my hon. Friend the Member for South Thanet (Craig Mackinlay) very much for calling this debate and drawing attention to this important issue, and for his thought-provoking and expert speech, which very...

I am grateful to the Minister for giving away. He is well aware that we opposed the measure at the time, as we did many other elements of the Government’s programme. We also criticised the tax cuts given at the same time to the highest earners and to profitable corporations,...

I am grateful to the Minister for giving away. He is well aware that we opposed the measure at the time, as we did many other elements of the Government’s programme. We also criticised the tax cuts given at the same time to the highest earners and to profitable corporations,...

That is an ingenious attempt to link two issues that, in and of themselves, are not connected. One can have a policy on high income tax earners and the payment of child benefit to them and one can have an entirely separate policy about other aspects of the tax system....

That is an ingenious attempt to link two issues that, in and of themselves, are not connected. One can have a policy on high income tax earners and the payment of child benefit to them and one can have an entirely separate policy about other aspects of the tax system....

rose —

rose —

I am keen to press on. If the hon. Lady wants to make another intervention, we will lose time that I can use to respond to other questions.

I am keen to press on. If the hon. Lady wants to make another intervention, we will lose time that I can use to respond to other questions.

Thank you, Mr Hollobone. I merely state that the Minister is correct in relation to income tax, but not in relation to other taxes.

Thank you, Mr Hollobone. I merely state that the Minister is correct in relation to income tax, but not in relation to other taxes.

The judgment made in 2013 was that it was appropriate to claw back some of the money paid to people on higher incomes and that everyone should make a fair contribution to removing the deficit while supporting those on the lowest incomes. I think that was the right judgment. Of...

The judgment made in 2013 was that it was appropriate to claw back some of the money paid to people on higher incomes and that everyone should make a fair contribution to removing the deficit while supporting those on the lowest incomes. I think that was the right judgment. Of...

Will the Minister give way?

Will the Minister give way?

I really cannot; I have two seconds left.

The hon. Member for Oxford East mentioned fiscal drag. That is an important issue, but I do not think she is right that the charge has removed the universal nature of child benefit; it merely allows for a charge against it.

7.28 pm

I really cannot; I have two seconds left.

The hon. Member for Oxford East mentioned fiscal drag. That is an important issue, but I do not think she is right that the charge has removed the universal nature of child benefit; it merely allows for a charge against it.

7.28 pm

I am delighted to have the final say. I thank hon. Members who attended the debate. There were contributions from the hon. Member for Strangford (Jim Shannon), as ever, as well as the hon. Members for Glasgow Central (Alison Thewliss) and for Oxford East (Annelise Dodds). We spar regularly on...

I am delighted to have the final say. I thank hon. Members who attended the debate. There were contributions from the hon. Member for Strangford (Jim Shannon), as ever, as well as the hon. Members for Glasgow Central (Alison Thewliss) and for Oxford East (Annelise Dodds). We spar regularly on...

To ask Mr Chancellor of the Exchequer, how many people required to register for self-assessment to make high income child benefit charge repayments have failed to do so in each year since 2012-13; and how many of those people have been advised by HM Revenue and Customs that they were...

To ask Mr Chancellor of the Exchequer, how many people required to register for self-assessment to make high income child benefit charge repayments have failed to do so in each year since 2012-13; and how many of those people have been advised by HM Revenue and Customs that they were...