Answers · UK 2025/26

What is the High Income Child Benefit Charge for 2026/27?

The High Income Child Benefit Charge claws back Child Benefit when the higher earner's adjusted net income is between £60,000 and £80,000. The charge is 1% of Child Benefit for every £200 over £60,000, so all of it is repaid once income reaches £80,000.

Last updated: 1 June 2026Last reviewed: 1 June 2026How we verify

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The High Income Child Benefit Charge (HICBC) is a tax charge that recovers Child Benefit from higher-earning households. For 2026/27 it applies where the higher earner in the household has an adjusted net income between £60,000 and £80,000. The charge is 1% of the Child Benefit received for every £200 of income above £60,000, so at £80,000 the charge equals 100% of the benefit. Child Benefit itself is £27.05 a week for the eldest or only child and £17.90 a week for each additional child. Worked example: a family with two children receives £27.05 + £17.90 = £44.95 a week, about £2,337 a year. If the higher earner has adjusted net income of £70,000, that is £10,000 over the threshold, divided by £200 = 50%, so the HICBC reclaims 50% of £2,337 = around £1,168. At £80,000 or above, the full £2,337 is clawed back. The charge is based on adjusted net income, so personal pension contributions and Gift Aid can reduce it — paying enough into a pension to bring income to £60,000 removes the charge entirely. It is only the higher earner's individual income that matters, not combined household income, which can produce odd outcomes (two earners on £55,000 each pay nothing, but one earner on £80,000 loses it all). The charge is collected through Self Assessment. Many still claim Child Benefit even if fully charged, to protect State Pension credits. Use the Child Benefit calculator to estimate the charge.