Mitton, Lavinia; Vella, Melchior; Popova, Daria; … - 2026
In April 2013, a significant change to Child Benefit (CB) was introduced in the UK: it switched from a universal benefit to a targeted benefit. The new High Income Child Benefit Charge (HICBC) required families to repay some or all of their Child Benefit via the tax system if either partner's...