4 articles tagged with High Income Child Benefit Charge.
The Child Benefit High Income Charge taper (£60,000–£80,000) is identical UK-wide. But a Scottish taxpayer earning £70,000 faces a combined marginal rate of around 56% in that band versus roughly 51% for an rUK taxpayer, because Scotland's 45% advanced rate starts at £62,430 — far below rUK's 40% threshold of £50,270.
If you or your partner earns over £60,000, part or all of your Child Benefit gets clawed back through the tax system. Here's exactly how the charge is calculated for 2026/27, and legitimate ways to reduce your exposure to it.
Child Benefit rates for 2026/27 are GBP 26.05 per week for the first child and GBP 17.25 for additional children. The High Income Child Benefit Charge applies when adjusted net income exceeds GBP 60,000, with the charge fully eliminating the benefit at GBP 80,000. Since April 2024 the charge is assessed individually, not per household.
On one GBP 65,000 salary supporting a family, the higher-rate band and the High Income Child Benefit Charge both bite. Here is the 2026/27 take-home and how a pension contribution can claw value back.
