What is the High Income Child Benefit Charge (HICBC)?

The HICBC is a tax charge that claws back Child Benefit from families where the higher earner has an adjusted net income over £60,000. For every £200 of income above £60,000, you lose 1% of your Child Benefit. At £80,000, the charge equals 100% of the benefit.

How much is Child Benefit per child in 2026/27?

For tax year 2026/27, the eldest child rate is £27.05 per week (£1,406.60 per year) and each additional child rate is £17.90 per week (£930.80 per year). A family with 2 children receives £2,337.40 per year before any HICBC.

How can I reduce or avoid the High Income Child Benefit Charge?

You can reduce your adjusted net income below £60,000 by making pension contributions. Salary sacrifice is the most tax-efficient method, as it reduces your gross salary directly. Personal pension contributions (relief at source) are grossed up by 1.25 when calculating ANI. Gift Aid donations also reduce your ANI.

Should I claim Child Benefit even if I earn over £80,000?

Yes! Even at income above £80,000 where HICBC claws back 100% of the benefit, you should still register. The non-working or lower-earning parent receives National Insurance credits for each year they have a child under 12. These credits count towards the 35 years needed for a full State Pension.

What is Adjusted Net Income for HICBC?

Adjusted Net Income is your total taxable income minus: pension contributions via salary sacrifice/net pay (already deducted from gross), personal pension contributions grossed up by 1.25, Gift Aid donations grossed up by 1.25, and trading losses. This is the figure used to determine your HICBC rate.

When did the HICBC thresholds change?

From April 2024 (tax year 2024/25), the HICBC lower threshold increased from £50,000 to £60,000, and the upper threshold from £60,000 to £80,000. This means fewer families are affected, and those who are pay a lower charge than before.

How do National Insurance credits from Child Benefit work?

When you register for Child Benefit and have a child under 12, the registered parent (or nominated person) receives Class 3 NI credits automatically. Each credit year counts towards the 35 qualifying years needed for a full State Pension (£221.20/week for 2024/25). Missing years reduce your pension by approximately £6.50/week.

How often is Child Benefit paid?

Child Benefit is usually paid every 4 weeks on a Monday or Tuesday directly into your bank account. Single parents or those receiving certain other benefits can request weekly payments. If a payment date falls on a bank holiday, it is paid on the preceding working day.

Is there a two-child limit on Child Benefit?

No. The two-child limit applies to Universal Credit and Tax Credits, not to Child Benefit. You can claim Child Benefit for all your children regardless of how many you have. From April 2026, the two-child limit on Universal Credit is also being abolished.

Can both parents claim Child Benefit?

No, only one person can claim Child Benefit for each child. However, the HICBC applies to the higher earner of the couple, even if they are not the person receiving the payments. If both parents earn over £60,000, the charge falls on whoever earns more.

What happens to Child Benefit when my child turns 16?

Child Benefit stops when your child turns 16, unless they continue in approved full-time education or training (not university). If they stay in qualifying education, you can continue receiving Child Benefit until they turn 20. You must notify the Child Benefit Office if they leave education.

Can I pay HICBC through PAYE instead of Self Assessment?

Yes. From October 2025, HMRC allows you to pay the High Income Child Benefit Charge through your PAYE tax code. The charge is spread across the year in your monthly salary deductions, removing the need to file a Self Assessment return solely for HICBC. You can request this through your Personal Tax Account.

Does Scottish income tax affect my Child Benefit?

Child Benefit rates are the same across the UK. However, if you are a Scottish taxpayer, your effective marginal tax rate in the HICBC band differs (e.g. 42% higher rate vs 40% in England/Wales at £60,000-£75,000). This affects the overall tax efficiency of pension contributions as a mitigation strategy, but not the HICBC amount itself.

What is Guardian's Allowance?

Guardian's Allowance is an additional weekly payment (£22.95/week in 2026/27) on top of Child Benefit for someone raising a child whose parents have both died, or where one parent has died and the other cannot be traced or is in prison. Guardian's Allowance is also subject to the HICBC.

Can I backdate a Child Benefit claim?

Yes, Child Benefit can be backdated by up to 3 months from the date you submit your claim. If you delayed claiming after your child was born, you can recover up to 3 months of payments. Claim as soon as possible after birth to avoid losing entitlement.

Child Benefit Calculator

Q: What is Child Benefit?

Child Benefit is a regular UK government payment to anyone responsible for raising a child. It's paid for each child until they turn 16 (or up to 20 if they remain in approved education or training). For 2026/27, the eldest child receives £27.05/week and each additional child receives £17.90/week.

Calculate your UK Child Benefit, High Income Charge (HICBC), and see how pension contributions can help you keep more. Covers 2024/25, 2025/26 & 2026/27 using official HMRC rates.

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Calculate your Child Benefit and High Income Charge

Your Details

Enter your information to calculate your benefit

Tax Year

Number of Children

Eldest: £27.05/week

Others: £17.90/week each

Eldestyears old

Child 2years old

Higher Earner's Gross Income

£No HICBC

£0£60K£80K£150K

Tax region

Long-Term Projection

Inflation:

Total Received

£33,889

Total HICBC

£4,667

Net Total

£29,223

NI Credits

9 years

+£58.50/week pension

Year	Children	Benefit	HICBC	Net	Cumulative
2026	2	£2,337	£0	£2,337	£2,337
2027	2	£2,408	£0	£2,408	£4,745
2028	2	£2,480	£0	£2,480	£7,225
2029	2	£2,554	£0	£2,554	£9,779
2030	2	£2,631	£0	£2,631	£12,410

Projection assumes 3% annual inflation for benefit rates. HICBC thresholds are assumed to remain at £60,000/£80,000. Children assumed to leave at age 16. Actual rates may differ.

Child Benefit Rates Over Time

Weekly rates from 2012/13 to 2026/27 — note the 4-year freeze (2015-2019)

Understanding Child Benefit

Child Benefit is a tax-free payment from the UK government for anyone responsible for raising a child. Over 7.62 million families claim it, making it one of the most widely-received benefits in the UK.

The benefit is paid for each child until they turn 16, or up to 20 if they remain in approved education or training (not university). There is no limit on the number of children you can claim for.

Even if you choose not to receive payments, registering for Child Benefit is crucial for National Insurance credits that protect your State Pension.

Child Benefit Rates 2026/27

Eldest/only child (weekly)£27.05

Each additional child (weekly)£17.90

Eldest/only child (annual)£1,406.60

Each additional child (annual)£930.80

Guardian's Allowance (weekly)£22.95

Source: GOV.UK - Child Benefit rates for 2026/27

The High Income Charge Explained

Below £60,000

• No HICBC charge

• Keep 100% of your Child Benefit

• No Self Assessment needed for HICBC

£60,000 - £80,000

• 1% clawed back for every £200 over £60,000

• Pension contributions can reduce your ANI

• Must file Self Assessment tax return

Above £80,000

• 100% of benefit clawed back

• Still register for NI credits!

• Can opt out of receiving payments

2024 Threshold Changes

Lower threshold (was £50,000)£60,000

Upper threshold (was £60,000)£80,000

Taper range (was £10,000)£20,000

Effective from 6 April 2024 onwards

Calculator Features

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🔄Scenario Comparison

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📈18-Year Projections

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📅Payment Schedule

📉Marginal Rate Chart

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2024 Threshold Changes

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