Child Benefit 2026/27: Rates, Who Gets It and the High Income Charge
Child Benefit pays £27.05/week for your first child and £17.90/week for each additional child in 2026/27. Full guide to rates, the High Income Child Benefit Charge, and how salary sacrifice can protect your entitlement.
Child Benefit rates in 2026/27
Child Benefit is paid to anyone responsible for bringing up a child who is either under 16, or under 20 and in approved education or training. The rates for 2026/27 (from April 2026) are:
| Child | Weekly rate | Annual rate |
|---|---|---|
| Eldest / only child | £27.05 | £1,406.60 |
| Each additional child | £17.90 | £930.80 |
Example — family with three children:
| Child | Weekly | Annual |
|---|---|---|
| First child | £27.05 | £1,406.60 |
| Second child | £17.90 | £930.80 |
| Third child | £17.90 | £930.80 |
| Total | £62.85 | £3,268.20 |
Child Benefit is paid every four weeks directly into the claimant's bank account. It is not means-tested at the point of claiming — anyone who qualifies can claim it regardless of income. However, higher earners may have to repay some or all of it via the High Income Child Benefit Charge (HICBC).
Child Benefit Calculator (with HICBC)
Calculate UK Child Benefit for 2025/26 and the High Income Child Benefit Charge (HICBC) if any household earner is over £60,000.
Open Child Benefit calculatorThe High Income Child Benefit Charge (HICBC) explained
If the highest earner in your household has an adjusted net income above £60,000, HMRC claws back Child Benefit through the tax system at the rate of 1% of the annual Child Benefit for every £200 of income above £60,000.
The charge reaches 100% at £80,000 — meaning the household effectively gets no Child Benefit at all once any one person earns £80,000 or more.
| Adjusted net income | HICBC rate | % of Child Benefit retained |
|---|---|---|
| £60,000 or below | 0% | 100% |
| £65,000 | 25% | 75% |
| £70,000 | 50% | 50% |
| £75,000 | 75% | 25% |
| £80,000+ | 100% | 0% |
Important: the HICBC is based on individual income, not household income. A couple where both partners earn £59,500 (combined £119,000) owe no HICBC at all. A couple where one earns £72,000 and the other earns nothing would owe 60% of their Child Benefit back.
Worked example — one child, higher earner on £68,000
Annual Child Benefit = £1,406.60.
Income above £60,000 = £8,000.
HICBC = 1% × (£8,000 ÷ £200) = 1% × 40 = 40%.
HICBC due = 40% × £1,406.60 = £562.64.
Net Child Benefit retained after charge: £1,406.60 − £562.64 = £843.96/year.
What is "adjusted net income"?
Adjusted net income is your gross income minus:
- Pension contributions (relief at source or salary sacrifice).
- Gift Aid donations (grossed up).
- Trading losses.
This definition is important for planning — it means pension contributions directly reduce your HICBC exposure.
Take-Home Pay Calculator
Calculate your net salary after income tax, National Insurance and student loan deductions.
Take-home pay calculatorThe April 2024 reform — what changed
Before April 2024, the HICBC taper ran from £50,000 to £60,000. The changes introduced in the April 2024 Budget (effective from 6 April 2024) were:
| Parameter | Before April 2024 | From April 2024 |
|---|---|---|
| Charge starts at | £50,000 | £60,000 |
| Charge = 100% at | £60,000 | £80,000 |
| Taper rate | 1% per £100 over £50k | 1% per £200 over £60k |
This reform meant around 170,000 families who had been subject to the charge were removed from it entirely, and the effective marginal rate within the taper fell from a punishing 1% per £100 to a more gradual 1% per £200.
However, the change also means families with one earner between £60,000 and £80,000 face a complex marginal tax rate calculation. Within this band, a higher-rate taxpayer faces:
- 40% income tax
- 2% employee NI
- HICBC clawback: varies by number of children
For a family with two children (combined weekly benefit £44.95, annual £2,337.40), the HICBC adds an effective additional 11.7% marginal rate across the £60k–£80k range — making the true marginal rate on extra earnings up to approximately 53.7% for a two-child family.
Salary sacrifice: the most effective planning tool
Because HICBC is based on adjusted net income, salary sacrifice pension contributions reduce your exposure pound-for-pound.
Example — earner on £67,000 with two children:
Without planning:
- HICBC: 35% × £2,337.40 = £817.09 clawed back.
- Effective annual income above £60k: £7,000.
With £7,000 salary sacrifice into pension:
- Adjusted net income: £60,000.
- HICBC: £0.
- The £7,000 pension contribution costs the employee:
- 40% IT saved: £2,800
- 2% NI saved: £140
- Net cost: £7,000 − £2,940 = £4,060 net
- Plus: Child Benefit retained: £2,337.40/year
- Total value vs. not contributing: approximately £5,100/year benefit
This is why financial advisers routinely recommend salary sacrifice to families where one earner sits in the £60,000–£80,000 band.
Salary Sacrifice Calculator
Calculate how much tax and National Insurance you save by making salary sacrifice contributions to a pension, cycle to work scheme or EV car scheme.
Salary sacrifice calculatorHow to claim Child Benefit
- Online at gov.uk/child-benefit — fastest route, takes around 10 minutes.
- Alternatively complete form CH2 and return to Child Benefit Office, Newcastle upon Tyne, NE88 1ZD.
- You will need: the child's birth or adoption certificate, your bank details, your National Insurance number.
- Claim as soon as possible after the child is born or comes to live with you — Child Benefit is backdated a maximum of 3 months only, so every week you delay is a week's benefit permanently lost.
Protecting your National Insurance record
Even if you earn over £80,000 and know you will repay 100% of the benefit via HICBC, there is still value in claiming Child Benefit:
- NI credits are awarded automatically to claimants who are not working or earning below the Lower Earnings Limit — these count toward your State Pension.
- Your child is automatically registered for a National Insurance number at age 16 once Child Benefit is claimed.
- Your entitlement to other benefits may be affected if Child Benefit is not in payment.
You can also choose to opt out of receiving payments while still registering your claim — you get the NI credit benefit without the administrative hassle of repaying via Self Assessment.
Self Assessment obligation
If either you or your partner earns above £60,000 and you receive Child Benefit, HMRC requires you to file a Self Assessment tax return to pay the HICBC. Registration deadline: 5 October after the end of the tax year (e.g. 5 October 2027 for 2026/27). The charge is declared on the return and paid by 31 January 2028.
Failing to register and pay on time triggers the standard late filing and late payment penalty regime.
Sources
- HMRC: Child Benefit rates
- HMRC: High Income Child Benefit Tax Charge
- gov.uk: Claim Child Benefit
- HMRC: Adjusted net income
Frequently asked questions
How much is Child Benefit in 2026/27?
Child Benefit pays £27.05 per week for the eldest qualifying child and £17.90 per week for each additional child. That works out to £1,406.60/year for the first child and £930.80/year per additional child.
When does the High Income Child Benefit Charge kick in?
The High Income Child Benefit Charge (HICBC) begins when the highest earner in the household has 'adjusted net income' above £60,000. The charge is 1% of the Child Benefit received for every £200 of income above £60,000, reaching 100% at £80,000.
Can two parents both earn £59,000 and keep full Child Benefit?
Yes. The HICBC is based on the individual income of the highest earner — not combined household income. If both parents each earn £59,000 (£118,000 combined), neither individually exceeds £60,000 and no charge applies.
How can I reduce my income below £60,000 to avoid the HICBC?
Salary sacrifice pension contributions reduce your 'adjusted net income' pound-for-pound. If you earn £65,000, contributing £5,000 via salary sacrifice brings your adjusted net income to £60,000 — eliminating the HICBC entirely.
When did the HICBC threshold change from £50,000 to £60,000?
The threshold increased from £50,000 to £60,000 in April 2024. The upper limit beyond which Child Benefit is fully clawed back also increased from £60,000 to £80,000 at the same time.
How do I claim Child Benefit?
Claim online at gov.uk/child-benefit or by completing form CH2. You can claim as soon as the child is born or comes to live with you. Child Benefit is backdated up to 3 months — so claim promptly to avoid losing payments.
Does Child Benefit count towards my income for income tax purposes?
No — Child Benefit itself is not taxable income. However, if you or your partner earns over £60,000, the High Income Child Benefit Tax Charge reclaims some or all of the benefit through your Self Assessment tax return.
Should I opt out of Child Benefit if I earn over £80,000?
You can opt out of receiving payments, but it is usually better to claim and then repay via Self Assessment — or to use salary sacrifice to bring your income below the threshold. Claiming also protects your National Insurance record and your child's entitlement to a National Insurance number at 16.
How long can I claim Child Benefit?
Until the child turns 16, or until their 20th birthday if they stay in approved education or training (such as A-levels, T-levels, or an apprenticeship). Payments stop when the young person leaves education or training, or reaches 20.
Is Child Benefit different in Scotland and Wales?
The UK-wide Child Benefit rate applies equally in England, Scotland, and Wales. Separate devolved programmes exist (e.g. Scottish Child Payment of £27.15/week per child under 16 for low-income families), but Child Benefit itself is administered by HMRC throughout Great Britain.
Try the calculators
Child Benefit Calculator (with HICBC)
Calculate UK Child Benefit for 2025/26 and the High Income Child Benefit Charge (HICBC) if any household earner is over £60,000.
Salary Sacrifice Calculator
Calculate how much tax and National Insurance you save by making salary sacrifice contributions to a pension, cycle to work scheme or EV car scheme.
Take-Home Pay Calculator
Calculate your net salary after income tax, National Insurance and student loan deductions.
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