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Variable
UK Data Service variable record for:
Living Costs and Food Survey, 2014
Variable Details
| Variable | CBTax | |||||||||
| Label | Benefits: Paying high income Child Benefit charge | |||||||||
| Question text | Do you pay a high income Child Benefit tax charge on the Child Benefit you receive? | |||||||||
| Responses |
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| Disclaimer | Please note that these frequencies are not weighted. | |||||||||
| Location | Living Costs and Food Survey, 2014 | |||||||||
| Interviewer Instructions | Since January 2013 families where at least one parent earns £50,000 or more a year have had to pay a High Income Child Benefit charge on the Child Benefit they receive. This charge is paid through the tax system. Some families may have decided to stop receiving Child Benefit payments rather than pay the money back through tax. | |||||||||
| Universe | Location of units of observation: National;Population: Households in the United Kingdom surveyed during 2014. | |||||||||
| Sampling | Multi-stage stratified random sample | |||||||||
| Study Type | Repeated cross-sectional study; From January 2006, the EFS (now LCF) moved from a financial to calendar year basis in anticipation of the IHS. |
