High Income Child Benefit Charge: awareness, understanding and decision-making processes
Research exploring Child Benefit claimants’ understanding of the High Income Child Benefit Charge, benefits of claiming and reasons why some people don’t claim.
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HM Revenue and Customs (HMRC) commissioned this research to explore important questions arising from the introduction of the High Income Child Benefit Charge (HICBC), specifically:
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for those liable to pay the charge, their understanding of it and how to declare and pay it or, alternatively, opt out of receiving Child Benefit payments
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for those who decided not to claim Child Benefit, their reasons for not claiming and their understanding of the consequences of making this decision
This research was carried out by IFF Research between April and June 2018 and comprised 42 face-to-face and 3 phone interviews with parents of children aged under 16 (or under 20 if in full time education), who were in a household where at least one adult had an annual income of at least £50,000.