Part 10

Social security income
CHAPTER 8

High income child benefit charge

High income child benefit charge
681B
1
A person (“P”) is liable to a charge to income tax for a tax year if—
a
P's adjusted net income for the year exceeds
£60,000
, and
b
one or both of conditions A and B are met.
2
The charge is to be known as a “high income child benefit charge”.
3
Condition A is that—
a
P is entitled to an amount in respect of child benefit for a week in the tax year, and
b
there is no other person who is a partner of P throughout the week and has an adjusted net income for the year which exceeds that of P.
4
Condition B is that—
a
a person (“Q”) other than P is entitled to an amount in respect of child benefit for a week in the tax year,
b
Q is a partner of P throughout the week, and
c
P has an adjusted net income for the year which exceeds that of Q.
Pt. 10 Ch. 8 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 1
Sum in s. 681B(1)(a) substituted (6.4.2024 for the tax year 2024-25 and subsequent years) by Finance (No. 2) Act 2024 (c. 12), s. 5(1)(3) (with s. 5(4)-(7))