Answers · UK 2025/26
What is the High Income Child Benefit Charge?
If you or your partner earn over £60,000, the High Income Child Benefit Charge claws back Child Benefit at 1% for every £200 over the threshold. At £80,000 the entire Child Benefit is recovered. Either stop claiming or pay the charge via Self Assessment.
Full answer
The High Income Child Benefit Charge (HICBC) applies when you or your partner have an "adjusted net income" of more than £60,000 (threshold raised from £50,000 on 6 April 2024). The charge is 1% of your Child Benefit for every £200 by which income exceeds £60,000 — fully clawing back the benefit at £80,000. Adjusted net income excludes pension contributions and Gift Aid — so contributing to a pension can reduce the charge. Only the higher-earning partner pays the charge, regardless of who actually claims Child Benefit. Options: (1) keep claiming and pay the charge via Self Assessment, (2) elect not to receive payments (but still register so the non-earner gets State Pension NI credits), or (3) get the lower earner to claim only the NI credits. Child Benefit rates 2025/26: £26.05/week for first child, £17.25/week for each additional child. From April 2026 the government plans to base HICBC on household income rather than the highest-earner — but this is not yet legislated.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.