{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-681C",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-681C.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/681C",
  "kind": "section",
  "number": "681C",
  "heading": "The amount of the charge",
  "text": "(1) The amount of the high income child benefit charge to which a person (“P”) is liable for a tax year is the appropriate percentage of the total of—\n(a) any amounts in relation to which condition A is met, and\n(b) any amounts in relation to which condition B is met.\nFor conditions A and B, see section 681B.\n(2) “The appropriate percentage” is—\n(a) 100%, or\n(b) if less, the percentage determined by the formula—\nANI – L X %Where—\nANI is P's adjusted net income for the tax year;\nL is £60,000;\nX is £200.\n(3) If—\n(a) the total of the amounts mentioned in paragraphs (a) and (b) of subsection (1), or the amount of the charge determined under that subsection, is not a whole number of pounds, or\n(b) the percentage determined under subsection (2)(b) is not a whole number,\nit is to be rounded down to the nearest whole number.",
  "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. 681C(2)(b) 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))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sum in s. 681C(2)(b) substituted (6.4.2024 for the tax year 2024-25 and subsequent years) by Finance (No. 2) Act 2024 (c. 12), s. 5(2)(3) (with s. 5(4)-(7))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/681C",
    "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."
}