Chancellor George Osborne has partly reversed a planned cut in child benefit, meaning more families will be entitled to help than was originally proposed, though anomalies still exist.

Under the previous plans, parents earning more than 42,475 a year each the 40% tax rate threshold were set to lose their payments from January 2013.

But the move proved unpopular, sparking claims lone parents and single-earner families were being penalised.

A mother and father earning 40,000 each would have kept their payments while a single parent on 43,000 would have lost out under the old proposals.

The new plans allow a family to continue getting the full allowance as long as neither parent earns more than 50,000 a year.

If a parent earns over that threshold, they will lose 1% of the benefit for every extra 100 they earn. This will be taken as an income tax rise.

Households where at least one parent earns over 60,000 a year will not see any gain from child benefit.

The result still creates an anomaly whereby a family can earn 100,000 a year between them and get the full benefit.

But if one parent earns 60,001 and the other doesn't work, they won't gain at all.