Answers · UK 2025/26

What is the High Income Child Benefit Charge threshold in 2026?

The High Income Child Benefit Charge (HICBC) applies if either partner in a household has adjusted net income above £60,000. The charge claws back child benefit at 1% for every £200 of income above £60,000, reaching a full 100% clawback at £80,000. Below £60,000, you keep all child benefit.

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

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The High Income Child Benefit Charge (HICBC) is an Income Tax charge that claws back child benefit when one partner in a household earns above a threshold. From April 2024, the threshold was raised from £50,000 to £60,000, and the full clawback point was raised from £60,000 to £80,000. For 2026/27 the position is: if the highest earner in the household has adjusted net income of £60,000 or less, no charge applies and the family keeps all child benefit. Between £60,000 and £80,000, the charge claws back child benefit at 1% for every £200 of income above £60,000. So at £70,000 the clawback is 50% of child benefit received, and at £80,000 the charge equals 100% of child benefit, effectively reducing the net benefit to nil. Adjusted net income is gross income minus pension contributions, gift aid donations and some other deductions -- making salary sacrifice pension contributions a common way to reduce income below the £60,000 threshold and preserve child benefit. The charge applies to whichever partner has the higher income, even if the other partner is the one receiving child benefit. It is collected through Self Assessment, not PAYE, so the higher earner must register for Self Assessment if they are not already. Many families opt to stop receiving child benefit rather than pay the charge and deal with Self Assessment -- but this may be a mistake if income fluctuates, as you can still build State Pension entitlement by claiming child benefit for a child under 12 even if you opt out of the payment. For 2026/27, child benefit is £26.05 per week for the eldest child and £17.25 for each additional child. Use an income tax calculator to check your adjusted net income and the size of any HICBC you face.