Answers · UK 2025/26

How much is the High Income Child Benefit Charge on £70,000 income with two children?

On £70,000 adjusted net income in 2026/27 with two children, Child Benefit of £2,337.40 a year is reduced by a 50% High Income Child Benefit Charge, clawing back £1,168.70, leaving a net benefit of £1,168.70.

Last updated: 3 July 2026Last reviewed: 3 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 or only 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 £70,000 of adjusted net income, the amount above the £60,000 threshold is £10,000, and £10,000 divided by £200 gives 50, meaning the charge claws back 50% of the Child Benefit received. On £2,337.40 of Child Benefit, 50% is £1,168.70, which is the amount of the charge, leaving the family with a net benefit of £1,168.70 after the charge is paid. The charge is paid by whichever partner has the higher income, through Self Assessment, even if the Child Benefit itself is paid to the other partner's bank account, which sometimes surprises couples who assume only the person actually receiving the payments has a tax obligation. Some households choose to still claim Child Benefit (to protect National Insurance credits for the claiming parent, which count toward State Pension) while opting not to receive the payments, avoiding the need to pay the charge back through Self Assessment while keeping the underlying protections.