Answers · UK 2025/26

How much is the High Income Child Benefit Charge on £90,000 income with one child?

On £90,000 adjusted net income in 2026/27 with one child, the High Income Child Benefit Charge is 100%, since income is above the £80,000 upper threshold. The full £1,406.60 of Child Benefit is clawed back, leaving a net benefit of £0.

Last updated: 10 July 2026Last reviewed: 10 July 2026How we verify

Full answer

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 once income reaches £80,000. Because £90,000 is above this £80,000 upper threshold, the charge is capped at 100% -- the entire Child Benefit received is clawed back through the tax charge, regardless of how much further above £80,000 the income goes. For a family with one child receiving £1,406.60 a year, the charge equals the full £1,406.60, leaving a net benefit of £0. Many families with income safely above £80,000 choose to opt out of receiving Child Benefit payments altogether rather than receive money only to repay all of it via Self Assessment, since this avoids the administrative burden of declaring and repaying the charge each year. However, it is usually still worth formally claiming Child Benefit (and then opting out of the payments) rather than not claiming at all, because claiming protects National Insurance credits towards the State Pension for a non-earning or lower-earning parent, and registers the child for a National Insurance number in good time. Use the Child Benefit calculator to compare claiming-and-repaying versus opting out entirely.