Change the way in which eligibility for child benefit is calculated for couples.

A couple with 2 incomes of 49k combined 98k inclusive of taxable benefits will be entitled to full child benefit and no taxation on either earner. Where as for a couple with one higher earner for example 58k incl taxable benefits and one lower earner say 6k combined 64k. Would still be entitled to child benefit however the higher earner would be subject to taxation. For a family with 3 children the benefit would be 2.5k/yr with tax of 2.4k/yr. This simply is not fair and needs reform.