Answers · UK 2025/26

How much is the High Income Child Benefit Charge on £72,000 income with one child?

On £72,000 adjusted net income in 2026/27 with one child, Child Benefit of £1,406.60 a year is reduced by a 60% High Income Child Benefit Charge, clawing back £843.96, leaving a net benefit of £562.64.

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 or only child, so a family with one child receives £1,406.60 over a full year. At £72,000 of adjusted net income, the amount above the £60,000 threshold is £12,000, and £12,000 divided by £200 gives 60, meaning the charge claws back 60% of the Child Benefit received. On £1,406.60 of Child Benefit, 60% is £843.96, which is the charge, leaving the family with a net benefit of just £562.64 after the charge is paid. At this level, many families question whether claiming Child Benefit is still worthwhile, but continuing to claim (even if the payments are then largely clawed back) protects National Insurance credits towards the State Pension for the claiming parent, which can be valuable if that parent has a career break or reduced hours. The charge is paid by whichever partner has the higher income, through Self Assessment, regardless of who receives the actual payments. Use the Child Benefit calculator to see how the charge changes as income moves within the £60,000-£80,000 taper zone.