Answers · UK 2025/26

How much is the High Income Child Benefit Charge on £63,000 income with one child?

On £63,000 adjusted net income in 2026/27 with one child, the High Income Child Benefit Charge is £210.99, which is 15% of the £1,406.60 annual Child Benefit, since £63,000 is £3,000 above the £60,000 threshold.

Last updated: 10 July 2026Last reviewed: 10 July 2026How we verify

Full answer

The High Income Child Benefit Charge (HICBC) claws back Child Benefit at a rate of 1% of the amount received for every £200 of adjusted net income above £60,000, reaching 100% clawback at £80,000. On £63,000, the excess above the £60,000 threshold is £3,000. Dividing by £200 gives 15 -- so the charge is 15% of the Child Benefit received that year. For one child, annual Child Benefit in 2026/27 is £1,406.60 (£27.05 a week). The charge is therefore £1,406.60 times 15%, which is £210.99. This is paid by whichever partner has the higher adjusted net income, via a Self Assessment tax return, even if the Child Benefit itself is claimed by the other partner. Because the charge rises in neat 1% steps for every £200 of income (not smoothly), someone at £63,000 pays exactly the same charge as anyone else with income between £62,801 and £63,000 -- the charge only changes at each £200 boundary. Reducing adjusted net income through pension contributions or Gift Aid donations by just over £3,000 would eliminate the charge entirely and preserve the full £1,406.60 of Child Benefit, meaning the marginal value of a £3,000 pension contribution at this income level is worth considerably more than its face value once the saved HICBC and standard 40% higher-rate tax relief are combined. Use the Child Benefit calculator to model your exact charge.