Answers · UK 2025/26

How much is the High Income Child Benefit Charge on £76,000 income with three children?

On £76,000 adjusted net income in 2026/27 with three children, Child Benefit of £3,268.20 a year is reduced by an 80% High Income Child Benefit Charge, clawing back £2,614.56, leaving a net benefit of £653.64.

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 child and £17.90 a week for each additional child, so a family with three children receives £62.85 a week, or £3,268.20 over a full year. At £76,000 of adjusted net income, the amount above the £60,000 threshold is £16,000, and £16,000 divided by £200 gives 80, meaning the charge claws back 80% of the Child Benefit received. On £3,268.20 of Child Benefit, 80% is £2,614.56, which is the charge, leaving the family with a net benefit of £653.64 after the charge is paid. Larger families face the same percentage-based taper as smaller families, but because the underlying benefit is bigger, the pound amount clawed back is correspondingly larger. Some families in this position use pension salary sacrifice to reduce adjusted net income back towards £60,000, which both restores more of the Child Benefit and reduces Income Tax directly. Use the Child Benefit calculator to model the effect of increased pension contributions on your charge.