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  Finance Bill 2012 - Schedule 1 - Income Threshold for Recovery of Child Benefit
  
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  The majority of MPs voted against a proposal from Christopher Chope MP (Conservative, Christchurch) to recover child benefit from those couples with a total income of over Â£100,000, rather than from couples in which either individual has an income of over Â£50,000[1]. 
  
  A tax on those with an income over Â£50,000 designed to recover child benefit paid to such individuals was present in the bill under discussion[2]. The tax would only apply to the higher earning individual in a couple. 
  
  During the debate Mr Chope suggested the original proposal was unfair saying[3]:
  
  :two people on Â£50,000 a year with children will not have to pay the high income child benefit charge, whereas a family with children with one person earning over Â£60,000 will have to pay it.
  
  The text of Mr Chope's rejected amendment was:
  
  :in schedule 1, at end insertâ
  :(5) A person (P) is not liable to a high income child benefit charge if the total adjusted net income for the year of that person and any partner does not exceed Â£100,000â.
  
  
  Minister David Gauke, The Exchequer Secretary, explained the Government's position, which was reflected in the bill as introduced, was based on ease of administration, saying[4]:
  
  :The focus on doing this through the tax system and on having one taxpayer above a certain threshold enables us to avoid the position whereby we would have to put every child benefit claimant through the tax credit system and apply a means-tested system to 8 million different cases, creating a substantially greater administrative struggle for both Government and many individuals. That is why we have taken that particular point.
  
  
  * [1] [http://www.theyworkforyou.com/debates/?id=2012-04-19a.621.0#g621.1 Christopher Chope MP (Conservative, Christchurch) House of Commons, 19 April 2012] 
  * [2] [http://www.publications.parliament.uk/pa/bills/cbill/2010-2012/0325/12325.130-136.html#j0620s%20(child%20benefit) Schedule 1 of the Finance Bill 2012 as introduced on 28 March 2012] 
  * [3] [http://www.theyworkforyou.com/debates/?id=2012-04-19a.602.0#g604.4 Christopher Chope MP (Conservative, Christchurch) House of Commons, 19 April 2012] 
  * [4] [http://www.theyworkforyou.com/debates/?id=2012-04-19a.602.0#g614.4 David Gauke MP, (South West Hertfordshire, Conservative) House of Commons 19 April 2012] 
  
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  (put thoughts and notes for other researchers here)
  