Answers · UK 2025/26
How much High Income Child Benefit Charge do I pay on a £70,000 salary in 2026/27?
On a £70,000 salary for 2026/27 the High Income Child Benefit Charge claws back 50% of your Child Benefit, because the charge applies between £60,000 and £80,000 at 1% for every £200 over £60,000. At £70,000 you are £10,000 over, so 50 lots of 1% means half is repaid.
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The High Income Child Benefit Charge (HICBC) for 2026/27 applies when the higher earner in a household has adjusted net income above £60,000. The charge is 1% of the Child Benefit received for every £200 of income over £60,000, so it reaches 100% at £80,000. On a £70,000 salary you are £10,000 over the £60,000 threshold, which is 50 blocks of £200, so the charge is 50%, meaning you effectively repay half of your Child Benefit through Self Assessment. For one child, Child Benefit is £27.05 a week (about £1,407 a year), so a 50% charge is roughly £703. For two children, total Child Benefit is £27.05 plus £17.90 a week (about £2,338 a year), so the 50% charge is around £1,169. It is based on adjusted net income, so you can reduce the charge by making pension contributions or Gift Aid donations that lower your adjusted net income; bringing it back to £60,000 removes the charge entirely. You can still claim Child Benefit and pay the charge, or opt out of receiving payments to avoid the charge while keeping the National Insurance credits that protect your state pension. The charge is collected through Self Assessment, so you must register if it applies. Use the Child Benefit calculator to work out your charge and the pension contribution needed to reduce it.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.