{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-681B",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-681B.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/681B",
  "kind": "section",
  "number": "681B",
  "heading": "High income child benefit charge",
  "text": "(1) A person (“P”) is liable to a charge to income tax for a tax year if—\n(a) P's adjusted net income for the year exceeds £60,000, and\n(b) one or both of conditions A and B are met.\n(2) The charge is to be known as a “high income child benefit charge”.\n(3) Condition A is that—\n(a) P is entitled to an amount in respect of child benefit for a week in the tax year, and\n(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.\n(4) Condition B is that—\n(a) a person (“Q”) other than P is entitled to an amount in respect of child benefit for a week in the tax year,\n(b) Q is a partner of P throughout the week, and\n(c) P has an adjusted net income for the year which exceeds that of Q.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/681B",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}