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Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023

My Lords, I thank both noble Lords for their contributions to today’s debate.

I am glad that the noble Baroness, Lady Lister, recognised the significant uprating of child benefit brought forward in these regulations. I note her point about the overall value of child benefit if you look at it over a longer time period. Child benefit is one of many ways in which the Government support families with children. Over the same period, we have introduced other significant measures, such as free school meals for infants and 30 hours of free childcare.

On the figures and analysis that the noble Baroness brought forward on the child benefit high-income charge, I am afraid that I cannot confirm them as they

go beyond the scope of the regulations we are discussing, but I will take her comments back to the Treasury and ensure that they are considered properly.