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Posted Thu, 20 Apr 2023 11:51:02 GMT by
When working out Net income to know if you are eligible for high income benefit charge for child benefit do you include student loan deductions or not. Thank you
Posted Tue, 25 Apr 2023 16:12:13 GMT by HMRC Admin 10
Hi
They would not be included.
Thankyou.
Posted Fri, 15 Dec 2023 13:13:30 GMT by Kayleigh Parkinson
My partner earns £52k a year but his student loan goes out before tax as it’s not taxable which comes to £227 a month meaning it takes him under the £50k child tax credit high tax rate. Is that correct?
Posted Thu, 21 Dec 2023 08:25:02 GMT by HMRC Admin 25
Hi Kayleigh Parkinson,
The Higher Income Child Benefit Charge is based on your partner's Adjusted Net Income. Deductions for Student Loan are applied after the Adjusted Net Income is calculated, so his income will not fall below the £50K mark as described.
Thank you. 
 

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