How much is the High Income Child Benefit Charge on £78,000 income with one child?

Full answer

The High Income Child Benefit Charge (HICBC) claws back 1% of Child Benefit for every £200 of adjusted net income above £60,000, until it reaches 100% at £80,000. On £78,000, the excess above the £60,000 threshold is £18,000, and dividing by £200 gives 90 -- so 90% of the Child Benefit received is clawed back. For one child, annual Child Benefit in 2026/27 is £1,406.60, so the charge is £1,406.60 times 90%, which is £1,265.94, leaving only £140.66 of Child Benefit actually retained after the charge. At this level, many families conclude that claiming Child Benefit is barely worthwhile in cash terms, though the underlying claim still matters for two reasons: it protects Class 3 National Insurance credits toward the State Pension for a non-working or lower-earning parent, and it automatically registers a child for a National Insurance number ahead of their 16th birthday. Because £78,000 is close to the £80,000 point of full withdrawal, a relatively small pension contribution of just over £2,000 would push adjusted net income below £80,000 -- but would not eliminate the charge, since £78,000 is already only £2,000 below that point; a much larger contribution back down toward £60,000 would be needed to meaningfully reduce the charge itself. Use the Child Benefit calculator to see exactly how a pension contribution changes your charge at this income level.

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More answers

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