Child benefit change tough decision, says David Gauke
5 January 2013 Last updated at 11:10 GMT
Families with one parent earning more than £50,000 will no longer be eligible for full child benefit from Monday.
The Institute for Fiscal Studies has suggested that the new policy will make the system complex to administer.
The think tank also warned that those affected will be more likely to work less or put more into pension funds to avoid being penalised.
Treasury Minister David Gauke said the new system was fair.