High Income Child Benefit Charge

That this House expresses deep concern that the High Income Child Benefit Charge (HICBC) continues to create unfairness and anomalies such as discriminating against a family with one earner who earns in excess of £50,000 compared with a family whose joint earnings may exceed the £50,000 threshold; remains concerned that it has not been increased to reflect pay inflation from 2013 and discourages claims to child benefit through the need for higher earners to undertake a self-assessment tax return and potentially negatively impacts on National Insurance Contributions; and calls on the Chancellor of the Exchequer to review the HICBC at the first opportunity with a view to removing the anomalies or make arrangements to devolve responsibility and related funding for Child Benefit to the Scottish and Welsh governments and the Northern Ireland administration.