# Income Tax (Earnings and Pensions) Act 2003, Section 681B: High income child benefit charge


(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/681B (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-681B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.