Answers · UK 2025/26

How much is the High Income Child Benefit Charge on £68,000 income with two children?

On £68,000 adjusted net income in 2026/27 with two children, Child Benefit of £2,337.40 a year is reduced by a 40% High Income Child Benefit Charge, clawing back £934.96, leaving a net benefit of £1,402.44.

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

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The High Income Child Benefit Charge (HICBC) claws back Child Benefit once either partner in a household has adjusted net income above £60,000, at a rate of 1% of the Child Benefit received for every £200 of income above that threshold, until it is fully clawed back at £80,000. Child Benefit for 2026/27 is £27.05 a week for the first child and £17.90 a week for each additional child, so a family with two children receives £44.95 a week, or £2,337.40 over a full year. At £68,000 of adjusted net income, the amount above the £60,000 threshold is £8,000, and £8,000 divided by £200 gives 40, meaning the charge claws back 40% of the Child Benefit received. On £2,337.40 of Child Benefit, 40% is £934.96, which is the charge, leaving the family with a net benefit of £1,402.44 after the charge is paid. The charge is paid by whichever partner has the higher income, through Self Assessment, regardless of who the Child Benefit is actually paid to. Adjusted net income includes salary, bonus, rental income, dividends and most other taxable income before Personal Allowance, but after deducting Gift Aid donations and pension contributions -- increasing pension contributions can therefore reduce or eliminate the charge. Use the Child Benefit calculator to model how a pension contribution would change your charge.