The High Income Child Benefit Charge Taper: £60,000-£80,000 Explained (2026/27)
How the High Income Child Benefit Charge tapers Child Benefit away between £60,000 and £80,000 adjusted net income in 2026/27, with a worked example.
The 2026/27 HICBC Taper
| Adjusted net income | Charge as % of Child Benefit received |
|---|---|
| £60,000 or below | 0% (no charge) |
| £65,000 | 25% |
| £70,000 | 50% |
| £75,000 | 75% |
| £80,000 or above | 100% (fully clawed back) |
The charge rises by 1 percentage point for every £200 of income between £60,000 and £80,000.
Worked Example: One Child, £70,000 Income
| Step | Calculation | Result |
|---|---|---|
| Child Benefit received (1 child, full year) | 52 weeks × £27.05 | £1,406.60 |
| Income into the taper band | £70,000 - £60,000 | £10,000 |
| Percentage through the £20,000 band | £10,000 ÷ £20,000 | 50% |
| HICBC charge | 50% × £1,406.60 | £703.30 |
| Net Child Benefit retained after charge | £703.30 |
Why It's an Individual, Not Household, Test
| Household | Combined income | HICBC charge? |
|---|---|---|
| Two earners at £55,000 each | £110,000 | None — neither exceeds £60,000 individually |
| One earner at £70,000, one at £0 | £70,000 | Charge applies to the £70,000 earner |
This individual-income design is a long-standing point of criticism, since a single-earner household on a lower combined income can face a charge that a higher-earning dual-income household entirely avoids.
Should You Still Claim Child Benefit?
Even where the charge fully cancels out the payment, submitting the claim form (opting not to receive payments if preferred) protects National Insurance credits for a non-working or lower-earning parent and ensures the child is registered for a National Insurance number ahead of their 16th birthday.
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 calculatorFrequently asked questions
At what income does the High Income Child Benefit Charge start in 2026/27?
The charge starts once the higher-earning partner's adjusted net income exceeds £60,000 a year, and it's fully clawed back once that income reaches £80,000 — a wider taper band than the pre-2024 £50,000-£60,000 range.
How is the High Income Child Benefit Charge calculated?
The charge is 1% of the Child Benefit received for every £200 of adjusted net income between £60,000 and £80,000. At exactly £80,000, the charge equals 100% of the Child Benefit received, effectively cancelling it out entirely.
How much is Child Benefit worth in 2026/27?
£27.05 a week for the first or only child and £17.90 a week for each additional child, worth £1,406.60 and £930.80 a year respectively for a full year's entitlement.
What does the HICBC look like for one child at £70,000 income?
£70,000 is £10,000 into the £60,000-£80,000 taper band, i.e. 50% of the way through. The charge is 50% of the £1,406.60 annual Child Benefit for one child, i.e. around £703.30, leaving a net benefit of the same amount after the charge is repaid via Self Assessment.
Is it based on joint household income or one person's income?
It's based on the higher earner's individual adjusted net income, not combined household income. Two partners each earning £55,000 (£110,000 combined) pay no charge at all, while a single-earner household on £70,000 does — a frequently criticised feature of the charge.
How do I pay the High Income Child Benefit Charge?
The higher-earning partner reports and pays it through Self Assessment, or since 2024 can opt to have it collected directly via PAYE tax code adjustment instead of filing a full return, if HMRC's online service supports their situation.
Should I just opt out of receiving Child Benefit instead of paying the charge?
You can choose not to receive the payments to avoid the charge, but it's usually still worth submitting the claim form (even ticking 'don't pay me') because it protects National Insurance credits towards the State Pension for a non-working or lower-earning parent, and registers the child for a National Insurance number in time for their 16th birthday.
What counts as 'adjusted net income' for HICBC purposes?
Broadly, total taxable income (salary, bonuses, benefits in kind, rental and investment income) minus Gift Aid donations (grossed up) and personal pension contributions — increasing pension contributions is a common, legitimate way to reduce adjusted net income below £60,000 or £80,000 and reduce or eliminate the charge.
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