{
 "id": "hicbc_threshold",
 "name": "High Income Child Benefit Charge thresholds",
 "category": "benefits",
 "value": "Charge starts \u00a360,000 \u00b7 Full clawback \u00a380,000 (1% per \u00a3200 over)",
 "unit": "adjusted net income per year",
 "valid_from": "2024-04-06",
 "valid_to": null,
 "source_url": "https://www.gov.uk/child-benefit-tax-charge",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Based on individual income, not household. Unchanged for 2026/27.",
 "history": [
  "\u00a350,000\u2013\u00a360,000 (1% per \u00a3100) until 2024-04-05"
 ]
}