1. CHB After World War II, bringing up several children was encouraged to restore the birth rate. In 1945 the Family Allowance was introduced to provide benefit for second and subsequent children. In 1975, then Labour Social Affairs Secretary Barbara Castle put forward the Child Benefit Act, proposing additional benefit for the first child. Between 1977 and 1979, child benefit replaced the Family Allowance and Child Tax Allowance.

2. Why universal? Together with a national health service and maintenance of employment, a universal children's allowance was one of the three pillars of the welfare state set out by William Beveridge in his seminal 1942 report. The case for a universal family allowance was made as early as the 1920s by social reformers such as Eleanor Rathbone, who saw it as a way to alleviate poverty in big families.

3. CHB today. Child benefit facts Child benefit is a tax-free payment that is aimed at helping parents cope with the cost of bringing up children One parent can claim £20.30 a week for an eldest or only child, and £13.40 a week for each of their other children The payments apply to all children aged under 16 and in some cases until they are 20 years old The system is administered by HM Revenue and Customs, which pays out to nearly 7.9 million families, with 13.7 million children.

4. January 2013 Eligible households where one individual earns more than £60,000 will lose the benefit altogether, with the money to be recovered through the tax system. Families where one parent earns between £50,000 and £60,000 will see their benefit progressively reduced based on income.