This is the biggest change that will affect sessional GPs with children. Currently where income exceeds £50k for the highest earner of a couple, child benefit will be withdrawn partially until £60k of income where it will be repaid in full.
The limits are to be increased to £60k and £80k respectively so that a family with two children and a higher earner of £60k will be £2,213 better off.
The rules will change again in a few years so that it is household income that is looked at, rather than the higher earner which will remove the penalty for a stay-at-home partner where the other earns more than the single limit.
