What is the High Income Child Benefit Charge?

If you or partner earns £60,000-£80,000, you repay 1% of Child Benefit for every £200 over £60,000.

Should I claim if I earn over £80,000?

Consider claiming but opting out of payments to get NI credits and your child's NI number.

When does Child Benefit stop?

At 16, or 20 if in approved education or training.

How do I claim Child Benefit?

Complete form CH2 online or by post within 3 months of birth.

Does Child Benefit count as income?

No, Child Benefit is tax-free and doesn't count as taxable income.

Benefits2026/27

What is Child Benefit? UK Definition 2026/27

Written by Waqas Sagar ACA, FCCA, FMAAT

•

Verified by ICAEW, ACCA & AAT

•Updated April 2026

Quick Answer

Tax-free payments for parents raising children, subject to High Income Child Benefit Charge.

Definition of Child Benefit

Child Benefit is a tax-free payment to help with raising children. For 2026/27, you receive £26.05 per week for the eldest/only child and £17.25 for each additional child. However, if you or your partner earns over £60,000, the High Income Child Benefit Charge claws back some or all of the benefit.

Child Benefit — Key Facts for 2026/27

First child	£26.05/week
Additional children	£17.25/week
HICBC threshold	£60,000
Full clawback	£80,000

How Child Benefit Works — Example

Child Benefit for 2 children

1First child: £26.05/week
2Second child: £17.25/week
3Weekly total: £43.30
4Annual total: £2,251.60
5If income £70,000: 50% HICBC = £1,125.80 clawback

How Child Benefit Affects Your Tax

Even if subject to HICBC, it may be worth claiming to maintain NI credits and for the child's NI number. The HICBC threshold increased to £60,000 in April 2024, reducing the tax charge for many families.

Official HMRC Guidance on Child Benefit

For official guidance, refer to HMRC's documentation. Tax rules can change, so always verify current rates and thresholds on gov.uk.

HMRC: Child Benefit

Frequently Asked Questions about Child Benefit

Related Tax Terms

High Income Child Benefit Charge

A tax charge that claws back child benefit when a parent earns over £60,000.

Tax Credits

Means-tested benefits for low-income families - being replaced by Universal Credit.

Accuracy Note

This information is for guidance only and is based on 2026/27 tax year rates. Tax rules are complex and your circumstances may differ. For personal advice, consult a qualified accountant or tax adviser.