Answers · UK 2025/26
How does the High Income Child Benefit Charge taper work?
The High Income Child Benefit Charge claws back Child Benefit if either partner earns over £60,000. The charge is 1% of Child Benefit for every £200 above £60,000, fully withdrawing it at £80,000.
Full answer
From April 2024, the HICBC threshold was raised to £60,000. If either parent or partner has adjusted net income above £60,000, a tax charge applies equal to 1% of the total Child Benefit received for every £200 of income above £60,000. This means the full benefit is clawed back once income reaches £80,000. For example, if you earn £70,000, the charge is 50% of your Child Benefit (50 increments of £200 between £60,000 and £70,000). You can avoid or reduce the charge by making pension contributions that reduce your adjusted net income. The HICBC must be paid via Self Assessment. Some families with income between £60,000 and £80,000 opt out of claiming Child Benefit to avoid the administrative burden, but they lose out on NI credits if one parent is not working.
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.