Section 681B High income child benefit chargeF1

(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 F2£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.

Annotations

F1: 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
F2: 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))

F1: Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5