Answers · UK 2025/26

How much is the High Income Child Benefit Charge on £80,000 income with three children?

On £80,000 adjusted net income in 2026/27 with three children, Child Benefit of £3,268.20 a year is fully clawed back (100%) by the High Income Child Benefit Charge, leaving no net financial benefit from claiming.

Last updated: 3 July 2026Last reviewed: 3 July 2026How we verify

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The High Income Child Benefit Charge (HICBC) is fully phased in by the time adjusted net income reaches £80,000, at which point 100% of the Child Benefit received is clawed back through the tax charge, leaving no net financial benefit from claiming (though claiming itself can still be worthwhile for the National Insurance credits it protects). 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 £27.05 plus £17.90 plus £17.90, which is £62.85 a week, or £3,268.20 over a full year. At exactly £80,000 of adjusted net income, the charge equals 100% of the Child Benefit received, meaning the full £3,268.20 must be repaid through Self Assessment by whichever partner has the higher income. Many families in this position choose not to claim the payments at all, since claiming and then repaying the exact same amount through the tax charge has no net financial effect other than extra Self Assessment paperwork, though it is still worth completing a claim without receiving the payments, since this protects the claiming parent's National Insurance record for State Pension purposes and ensures the child is automatically issued a National Insurance number ahead of their 16th birthday. Above £80,000, the charge remains capped at 100% -- it cannot exceed the value of the Child Benefit itself, so there is no further downside to income rising beyond this point in relation to Child Benefit specifically.