Benefits · 2026/27
Child Benefit UK 2026/27: Rates, HICBC and How to Claim
Child Benefit is a tax-free payment for anyone responsible for raising a child under 16 (or under 20 in approved education). In 2026/27, it pays £26.05/week for the eldest child and £17.25 for each additional child. The High Income Child Benefit Charge (HICBC) claws it back if either partner earns over £60,000 -- but you should still claim for the National Insurance credits even if you will repay it all.
Child Benefit Rates 2026/27
| Child | Weekly rate | 4-weekly payment | Annual amount |
|---|---|---|---|
| Eldest or only child | £26.05 | £104.20 | £1,354.60 |
| Each additional child | £17.25 | £69.00 | £897.00 |
| Two children total | £43.30 | £173.20 | £2,251.60 |
Rates shown are indicative for 2026/27. Child Benefit is uprated each April -- always verify the current rate at gov.uk.
Who Can Claim Child Benefit
You can claim Child Benefit if you are responsible for a child who is:
- Under 16, or
- Under 20 and in approved full-time education or training (not a paid job)
You must be resident in the UK and the child must normally live with you. You can claim from birth or from when a child comes to live with you -- but you can only backdate by 3 months, so claim promptly.
Only one person can claim per child. If two people share care equally, they must agree who claims. HMRC will determine this if they cannot agree.
The High Income Child Benefit Charge (HICBC)
The HICBC is a tax charge applied through Self Assessment that effectively withdraws Child Benefit from higher earners. It applies to the higher earner in a household -- not the claimant.
How the clawback works (2026/27):
- If your adjusted net income is £60,000 or below: no charge.
- If your income is between £60,001 and £80,000: you repay 1% of Child Benefit for every £200 of income above £60,000.
- If your income is £80,000 or above: you repay 100% of Child Benefit (effectively receiving nothing).
Example: Household income is £70,000 (one earner). Child Benefit for two children = £2,252/year. Income above the £60,000 threshold = £10,000. HICBC = 1% x (£10,000 / £200) x £2,252 = 50% of £2,252 = £1,126.
Threshold change (April 2024): The HICBC threshold rose from £50,000 to £60,000. If you stopped claiming because of the old £50,000 threshold, you may now be able to claim (or reclaim) without any charge.
Why You Should Always Register -- Even at High Income
Even if your income is over £80,000 and you will repay every penny via HICBC, you should still register for Child Benefit. Here is why:
- National Insurance credits: registering for Child Benefit while your child is under 12 earns you Class 3 NI credits. These count toward your State Pension entitlement (currently £241.30/week in 2026/27 for the full new State Pension). Missing 3 years of credits could cost you £33/week in retirement.
- Child Benefit NI number: registering ensures your child is automatically issued a National Insurance number when they turn 16.
You can elect not to receive the Child Benefit payments (avoiding the HICBC altogether) while still receiving the NI credits. Do this via your Child Benefit claim on gov.uk.
If you are not working: NI credits from Child Benefit are especially important if you have stepped back from work to care for a child and would otherwise have gaps in your NI record.
How to Reduce HICBC
The HICBC is based on adjusted net income -- your income after deducting personal pension contributions and gift aid donations. Ways to reduce it:
- Pension contributions: paying into a pension (via salary sacrifice or personal contributions with tax relief) reduces your adjusted net income directly. Example: if your income is £65,000 and you make a £6,000 gross pension contribution, your adjusted net income falls to £59,000 -- below the HICBC threshold entirely.
- Gift Aid donations: qualifying charitable donations reduce your adjusted net income by the gross value of the donation.
- Employer benefits: some benefits in kind (like cycle to work schemes) can reduce your taxable income, though the interaction with HICBC is complex.
Use our income tax calculator to model the impact of pension contributions on your adjusted net income and HICBC liability.
How to Claim Child Benefit
- Get your child's birth certificate (or adoption certificate).
- Claim online at gov.uk/child-benefit, by completing and posting the CH2 form, or by calling HMRC on 0300 200 3100.
- Payments start within 3 weeks of claiming. Claim as soon as possible -- backdating is limited to 3 months.
- If your income (or your partner's income) exceeds £60,000, register for Self Assessment to pay the HICBC, or elect to stop receiving payments.
Child Benefit and the 2-Child Limit
Since April 2017, Child Benefit payments and the child element of Tax Credits/Universal Credit only cover the first two qualifying children. Third and subsequent children born after 6 April 2017 are not covered, with limited exceptions:
- Multiple births where the second child is a multiple birth (twins, triplets)
- Adopted children in certain circumstances
- Children born as a result of rape (a non-consensual conception exception)
Children born before April 2017 are unaffected by the 2-child limit, regardless of birth order.