Technical factsheet 178: high income child benefit charges

Technical factsheet 178 covers the child benefit charge on ‘high income’ families, which is now part of our legislation.

Section 8 and Schedule 1 to the Finance Act 2012 introduced a new Chapter 8 (sections 681B – 681HI) into Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), which is the part of the Act that taxes social security benefits. Factsheet 178 looks at the impact of these changes in legislation.