Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Ali Lord
Newcastle Upon Tyne
By email: request-548066-
NE98 1ZZ
xxxxxxxx@xxxxxxxxxxxxxx.xxx
Email
xxx.xxxxxxx@xxxx.xxx.xxx.xx
Web
www.gov.uk
Date: 25 February 2019
Our ref:
FOI2019/00252
Dear Ali Lord
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 28 January, for the following information:
“I refer to this previous FOI request:
https://www.whatdotheyknow.com/request/child_benefit_3#outgoing -245703 Could you tell me what the actual savings were for that year, and also what the savings have
been for subsequent years for which you hold the complete information.”
The previous FoI request which you have quoted asked for two sets of figures:
a) the savings expected from the High Income Child Benefit Charge (HICBC) in 2013 -
14 and over the lifetime of the Parliament; and
b) the administration costs expected in administering the charge.
In relation to part a) of the original request, the table below shows the latest estimates of the
combined expenditure savings and tax yield from HICBC in the first four full years of the
charge (2013-14 to 2016-17). These figures are estimates rather than actual figures, as they
require assumptions about the level of spending on Child Benefit which would have taken
place had the charge not been introduced.
Estimates are on an accruals basis where all tax yield is allocated to the year in which th e
liability arises. This differs from the National Accounts basis of the previous FoI response
where Self-Assessment receipts were allocated to the year in which they were collected. It is
not possible to produce updated figures on a National Accounts basis within the FoI cost
limits as this would require more extensive interrogation of Pay as You Earn and Self -
Assessment data.
Combined expenditure savings and tax yield from the High Income Child Benefit
Charge, 2013-14 to 2016-17, £m
Year
2013-14
2014-15
2015-16
2016-17
Savings/yield, £m
1,110
1,170
1,220
1,250
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
In relation to part b) of the original request, following a review of our records, I have
established that HMRC does not hold the information you requested. The administration of
HICBC is part of the overall systems of Child Benefit and income tax Self-Assessment within
HMRC and it is not possible to isolate the specific costs relating to the charge.
If you are not satisfied with this reply you may request a review within two months by
emailin
g xxx.xxxxxx@xxxx.xxx.xxx.xx, or by writing to the address at the top right-hand side
of this letter.
If you are not content with the outcome of an internal review you can
complain to the
Information Commissioner’s Office
Yours sincerely,
Freedom of Information Team
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