Pillar Guide · Updated June 2026

UK Child Benefit 2026/27

Child Benefit is one of the most widely claimed payments in the UK — and one of the most misunderstood. In 2026/27 it pays £27.05 a week for your eldest or only child and £17.90 a week for each additional child, tax-free for most families. But high earners face the High Income Child Benefit Charge, which claws the benefit back between £60,000 and £80,000 of adjusted net income. This guide covers the rates, exactly how the charge works, why almost everyone should claim even if they opt out of the payments to protect their National Insurance credits, how to claim, and the opt-out decision — with a worked example.

Last updated: 2 June 2026Last reviewed: 2 June 2026How we verify

Child Benefit Weekly Rates 2026/27

Child Benefit is paid at two rates. The eldest or only child attracts the higher rate; every additional child attracts the lower rate.

Child	Weekly	Approx. annual
Eldest or only child	£27.05	£1,407
Each additional child	£17.90	£931

Payments are usually made every four weeks, though single parents and certain benefit recipients can request weekly payment. There is no cap on the number of children, and the rates are the same across England, Scotland, Wales and Northern Ireland.

Who Can Claim

You can claim if you are responsible for a child under 16, or under 20 if they remain in approved education or training (such as A-levels, Scottish Highers, or an NVQ up to level 3). You must generally live in the UK and have the right to reside.

Only one person can claim for each child. For couples this is an important decision — it should usually be the lower earner or non-working partner, both to keep the household away from the income charge where possible and to direct the National Insurance credits to the person who needs them most.

The High Income Child Benefit Charge

If the higher earner in the household has adjusted net income above £60,000, the High Income Child Benefit Charge (HICBC) begins to claw the benefit back. The charge is 1% of the Child Benefit for every £200 of income over £60,000, so it reaches 100% — a full repayment — by £80,000.

It is the income of the higher-earning individual that counts, not the combined household income. A couple each earning £55,000 keeps the full benefit; a single earner on £75,000 repays most of it. Adjusted net income is your taxable income less grossed-up pension contributions and Gift Aid, so paying into a pension can pull you back under £60,000.

The charge is settled through Self Assessment, or — from 2025/26 — optionally through your PAYE tax code. Estimate the impact with the Child Benefit calculator.

National Insurance Credits & Your State Pension

Claiming Child Benefit does far more than pay cash. The person who claims, for a child under 12, receives National Insurance credits that count towards the 35 qualifying years needed for the full new State Pension.

This matters enormously for a parent who stops working or earns below the NI threshold. Without the credits, those years become gaps in their record, potentially reducing their State Pension. The credits go to whoever makes the claim — so the non-working or lower-earning partner should normally be the named claimant. See the State Pension qualifying years guide for the bigger picture.

How to Claim

You can claim online through GOV.UK or the HMRC app, or by completing form CH2. Claim as soon as the child is born or comes to live with you — claims can only be backdated three months, so delay costs money.

You will need the child’s birth or adoption certificate.
Have your National Insurance number (and your partner’s) to hand.
Decide which partner claims — ideally the lower earner, for the NI credits.

At 16, a child who has had Child Benefit claimed for them is automatically issued a National Insurance number, one more reason to claim even if you do not take the payments.

The Opt-Out Decision

If the higher earner is comfortably above £80,000, the HICBC will reclaim the entire benefit, so receiving and repaying it is just paperwork. The answer is not to skip the claim — it is to claim but opt out of the payments.

Ticking the “do not pay me” box on the claim preserves the National Insurance credits and your child’s future NI number while avoiding the charge entirely. If circumstances change — income falls, or a relationship ends — you can simply ask HMRC to restart the payments. Never decline to claim at all, as that forfeits the credits.

Worked Example: A £70,000 Earner with Two Children

Suppose one parent earns £70,000 (adjusted net income) and the other does not work, with two children. Figures are illustrative for 2026/27.

Annual Child Benefit: £1,407 (first child) + £931 (second) = £2,338.
Income over £60,000: £70,000 − £60,000 = £10,000.
Charge percentage: £10,000 ÷ £200 = 50%.
HICBC: 50% × £2,338 = £1,169 repaid through tax.
Net benefit kept: £2,338 − £1,169 = £1,169.

A £6,000 personal pension contribution would cut adjusted net income to £64,000, reducing the charge to 20% and keeping more of the benefit — while also saving income tax. The non-working partner should be the named claimant to secure the NI credits. Model your own figures with the Child Benefit calculator.

Official References

FAQs

How much is Child Benefit in 2026/27?

Child Benefit is paid at £27.05 a week for the eldest or only child and £17.90 a week for each additional child in 2026/27. Over a year that is about £1,407 for one child, with roughly £931 added for each further child. It is normally paid every four weeks into your bank account, although single parents and some benefit claimants can ask to be paid weekly. There is no limit on the number of children you can claim for, and the rates apply UK-wide.

What is the High Income Child Benefit Charge (HICBC)?

The High Income Child Benefit Charge is a tax charge that claws back Child Benefit when the higher earner in the household has adjusted net income above £60,000. Between £60,000 and £80,000 the charge is 1% of the Child Benefit for every £200 of income over £60,000, so by £80,000 the whole benefit is effectively repaid. It is the income of the higher-earning partner that matters, not the combined household income, and the charge is collected through Self Assessment or, from 2025/26 onwards, optionally through your PAYE tax code.

At what income do you start losing Child Benefit?

You start losing Child Benefit through the High Income Child Benefit Charge once the higher earner’s adjusted net income exceeds £60,000. The benefit is fully clawed back by £80,000. Adjusted net income is your total taxable income less pension contributions and Gift Aid donations, so making a pension contribution or charitable gift can bring you back under £60,000 and protect the benefit entirely. Below £60,000 you keep the full amount with no charge.

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Should I still claim Child Benefit if I have to pay it all back?

Usually yes — you should claim but tick the box to not receive the payments. Claiming protects two important things: you receive National Insurance credits towards your State Pension while caring for a child under 12 (vital if you are not working or earning below the threshold), and your child automatically gets a National Insurance number at 16. If you simply do not claim at all, you miss out on the NI credits, which can leave gaps in your State Pension record. So claim, then opt out of the payments if the charge would wipe them out.

How do I claim Child Benefit?

You can claim Child Benefit online through GOV.UK or the HMRC app, or by completing form CH2. You can claim as soon as the child is born or comes to live with you, and it is worth doing promptly because claims can only be backdated three months. You will need the child’s birth or adoption certificate and your National Insurance number. Only one person can claim for a particular child, so couples should decide who claims — ideally the parent who benefits most from the NI credits.

How does claiming Child Benefit protect my State Pension?

When you claim Child Benefit for a child under 12, the person who claims receives Class 3 National Insurance credits automatically. These credits count towards the 35 qualifying years needed for the full new State Pension. This matters most for a parent who has stopped working or earns below the National Insurance threshold, as without the credits they could build up gaps. Crucially, the credits go to whoever makes the claim, so the non-working or lower-earning partner should generally be the one to claim.

What is adjusted net income for the HICBC?

Adjusted net income is your total taxable income — salary, bonuses, rental and savings income, dividends and benefits in kind — minus certain reliefs, principally personal pension contributions (grossed up) and Gift Aid donations (grossed up). It is this figure, not your gross salary, that is tested against the £60,000 and £80,000 thresholds. That is why a higher earner near the threshold can often eliminate or reduce the charge by paying more into a pension, which both saves tax and protects the Child Benefit.

Can I pay the HICBC through my tax code instead of Self Assessment?

Yes. Historically the only way to settle the High Income Child Benefit Charge was to register for Self Assessment and report it on your tax return. From 2025/26, HMRC introduced the option for employed taxpayers to pay the charge through their PAYE tax code instead, avoiding the need to file a return solely for this reason. If you are already in Self Assessment for other reasons, you will continue to report the charge there. Either way, keep a record of the Child Benefit you received during the tax year.

Who can claim Child Benefit?

You can claim Child Benefit if you are responsible for a child under 16, or under 20 if they stay in approved education or training such as A-levels, Scottish Highers or an NVQ. You must usually live in the UK and have the right to reside. Only one person can claim for each child, so where parents live apart or share care they need to agree who claims. The benefit is not means-tested at the point of claim — everyone responsible for a child can claim, with the HICBC dealing with high earners separately.

Does Child Benefit count as taxable income?

Child Benefit itself is not taxed as income — you do not pay income tax on the payments. The only way it is effectively taxed is through the High Income Child Benefit Charge, which recovers some or all of it when the higher earner has adjusted net income above £60,000. So a basic-rate household keeps the full, tax-free benefit, while a high-earning household may have to repay part or all of it via the charge. It does not affect your tax code or Personal Allowance directly.

Related Calculators

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About the author

Emma Clarke

UK Tax Writer

Emma Clarke has been writing about UK personal tax since 2018, with a particular focus on Self Assessment, PAYE coding and the practical mechanics of how HMRC actually applies the rules to ordinary salaries. Her work concentrates on translating the dense language of HMRC manuals and Finance Act schedules into worked examples that show, pound by pound, how income tax and National Insurance reduce a gross salary to the figure that lands in a UK bank account. Emma covers the full PAYE lifecycle: tax codes (1257L, BR, K codes, emergency codes), the Marriage Allowance, the High Income Child Benefit Charge, salary sacrifice arrangements and their effect on pensionable pay, the Apprenticeship Levy, and the differences between the rUK and Scottish income-tax regimes. She is particularly interested in the edge cases that catch PAYE employees out — the £100,000 personal-allowance taper, the 60% effective marginal rate it creates, and the interaction between student-loan plans and pension contributions. Every figure in Emma's articles is verified against the current HMRC rates pages and worked through a Self Assessment calculation by hand before publication. She writes to CalcHub's editorial standards: primary-source citations, plain English, no promotional language, and clear "this is general information, not financial advice" disclaimers where appropriate.

Personal-finance writer since 2018
UK tax specialism — PAYE, Self Assessment, National Insurance
Writes to CalcHub editorial standards (primary-source citation, annual review)

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Disclaimer: This guide reflects 2026/27 UK Child Benefit rules. Rates, the HICBC thresholds and the methods of collecting the charge change at fiscal events. The right claimant and opt-out choice depend on your household circumstances. Refer to gov.uk for current official rates and consider professional advice for complex situations.