Weekly amounts of child / working tax credits and child benefit.
Child Benefit is receivable by a person responsible for each child until they reach 16, or 19 if they stay in education or training.
If the person (or their spouse or partner) has 'adjusted net income' above £50,000 the person with the highest income has to pay some of the Child Benefit as a tax charge.
Where 'adjusted net income' is more than £60,000 a year, the tax charge equals the Child Benefit received.
Eldest / only child: £20.70
Other children: £13.70
14 Dec 2018
Finance Secretary Derek Mackay has delivered the 2019/20 Scottish Draft Budget.
05 Dec 2018
The Economic Affairs Committee has warned HMRC that small businesses 'could pay a heavy price' for Making Tax Digital for VAT.