Answers · UK 2025/26
What is the Child Benefit High Income Charge threshold in the UK?
From 2024/25, the High Income Child Benefit Charge (HICBC) taper starts at £60,000 adjusted net income and reaches 100% clawback at £80,000. The charge is 1% of Child Benefit for every £200 of income above £60,000, making Child Benefit worthless if either partner earns above £80,000.
Full answer
The High Income Child Benefit Charge (HICBC) claws back Child Benefit payments for families where either partner has adjusted net income above a threshold. 2024/25 changes: - From April 2024, the threshold was raised from £50,000 to £60,000 (previously unchanged since 2013). - The full clawback now occurs at £80,000 (previously £60,000). - The clawback range is therefore £60,000 to £80,000. How the charge is calculated: - 1% of the annual Child Benefit payment is charged for every £200 of income above £60,000. - With a £20,000 range (£60,000 to £80,000), the clawback reaches 100% at £80,000 (£20,000 / £200 = 100 x 1% = 100%). - Example: income £68,000. Excess above £60,000 = £8,000. £8,000 / £200 = 40. Charge = 40% of Child Benefit received. Child Benefit rates (2026/27 indicative -- check GOV.UK for confirmed rates): - Eldest child: approximately £26.05 per week. - Additional children: approximately £17.25 per week. Adjusted net income: - This is your gross income less pension contributions, Gift Aid donations (grossed up), and trading losses. Salary sacrifice pension contributions reduce adjusted net income and can bring you below the threshold. Household vs. individual basis: - Currently the charge is based on the higher earner in the household individually, not combined household income. The government consulted on moving to a household basis but no change has been enacted as of 2026. Should you still claim? - Even if you will repay all of it via HICBC, it is worth claiming and repaying. The weeks you receive Child Benefit count toward National Insurance credits if you are not otherwise paying NI.
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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.