How much is Child Benefit in 2026/27?

For 2026/27, Child Benefit is £26.05 per week (£1,354.60/year) for the eldest or only child, and £17.25 per week (£897/year) for each additional child. These rates usually increase each April. Child Benefit is paid every four weeks directly into a bank account.

What is the High Income Child Benefit Charge?

The High Income Child Benefit Charge (HICBC) applies when either partner in a household earns over £60,000 per year (the threshold was increased from £50,000 in April 2024). The charge is 1% of the Child Benefit received for every complete £200 of income above £60,000, so the benefit is fully clawed back at £80,000. The charge is collected through Self Assessment.

Should I still claim Child Benefit if I earn over £60,000?

Yes, it is usually worth claiming even if you will have to pay some or all of it back. Claiming builds up National Insurance credits (important for State Pension), registers the child for a National Insurance number, and makes it easier to claim other benefits. If the charge would exceed the benefit, you can elect not to receive payments while still keeping the non-financial entitlements.

What income is used for the HICBC?

The HICBC is based on each partner's individual adjusted net income, not household income. Adjusted net income is total taxable income minus pension contributions (relief at source pensions) and Gift Aid donations. The charge applies to whichever partner has the higher income if that income exceeds £60,000, even if both partners earn less than that individually.

Who counts as a child for Child Benefit?

You can claim Child Benefit for children under 16, or under 20 if they are in approved education or training. Approved education includes A-levels, T-levels, Scottish Highers, NVQs up to level 3, and similar. It does not include higher education (university). You must be responsible for the child, meaning you live with them or you are the main person paying for their food, clothes, and pocket money.

Can pension contributions reduce the HICBC?

Yes. Making pension contributions reduces your adjusted net income, which is what the HICBC is based on. For example, if your income is £70,000 but you make £10,000 of pension contributions, your adjusted net income falls to £60,000 and you pay no HICBC at all. This can be an effective strategy to bring income below the £60,000 threshold or reduce the charge.

Benefits & Family

Child Benefit Calculator

Calculate your Child Benefit entitlement and the High Income Child Benefit Charge for 2026/27. Updated for the new £60,000 threshold.

Updated April 2026

Your details

Number of eligible children

Children under 16, or under 20 if in approved education

Higher earner's adjusted net income

Total taxable income minus pension contributions and Gift Aid donations

Your results

Child Benefit for 1 Child

Net annual Child Benefit

£1,354.60

Gross annual benefit

£1,354.60

Weekly benefit: £26.05
Net weekly benefit: £26.05

Breakdown

Eldest/only child: £26.05/week
Total annual benefit: £1,354.60

Child Benefit rates in 2026/27

Child Benefit is paid at £26.05 per week for the eldest child and £17.25 per week for each additional child in 2026/27. These rates are usually increased each April. There is no upper limit on the number of children you can claim for.

Child Benefit is paid every four weeks directly into a bank account. You can claim from the day your child is born and continue until they turn 16, or 20 if they stay in approved education or training (such as A-levels or a BTEC).

The High Income Child Benefit Charge explained

If you or your partner has adjusted net income above £60,000, you'll be liable for the High Income Child Benefit Charge (HICBC). The charge claws back 1% of the benefit for every £200 of income over the threshold. At £80,000 the charge equals 100% of the benefit, meaning you keep nothing unless you opt out of payments.

The threshold increased from £50,000 to £60,000 in April 2024. The government has also indicated that it intends to move to a household income basis in future, though this has not yet been legislated.

Adjusted net income is your total taxable income minus personal pension contributions and Gift Aid donations. Making pension contributions is the most common way to bring adjusted net income below the threshold and avoid or reduce the charge.

Should you opt out of Child Benefit?

If your income exceeds £80,000 you could elect to stop receiving payments, avoiding the need to complete a Self Assessment return for the HICBC. However, there is an important reason to keep claiming even if you pay back every penny: National Insurance credits.

For parents who don't work, or earn below the Lower Earnings Limit, claiming Child Benefit is the mechanism that grants NI credits toward the State Pension. Without it, years spent caring for children could create gaps in your NI record. You can receive Child Benefit without receiving payments by ticking the opt-out box on the claim form.

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Frequently asked questions

Family Finance Guide

How Child Benefit works

Child Benefit is a regular government payment available to anyone responsible for a child under 16 — or under 20 if they remain in approved education or training. It is not means-tested at the point of claim, but higher earners face a tax charge that claws back some or all of the payment. Understanding how the charge works can make a significant difference to your net family income.

Rates and eligibility

From April 2025 the weekly rate is £26.05 for the eldest or only child, and £17.25 for each additional child. You must be a UK resident and the child must normally live with you. You can claim for stepchildren, adopted children, and children you look after if no one else is claiming for them. There is no limit on the number of children you can claim for. Claims can be backdated by up to three months, so it is worth claiming promptly after a birth or a child moving in with you.

The High Income Child Benefit Charge

If either you or your partner has an 'adjusted net income' over £60,000 in a tax year, you become liable for the High Income Child Benefit Charge (HICBC). The charge is 1% of the benefit received for every £200 of income above £60,000. At £70,000 the charge is 50% of the benefit; at £80,000 or above it equals 100% and the payment is effectively fully clawed back. The charge is based on the higher earner's income, not household income, and must be declared and paid through Self Assessment.

Should you still claim if you earn over £60,000?

Yes, in most cases. Even if the charge exceeds the benefit, claiming protects your National Insurance record: a non-working parent who claims Child Benefit automatically receives Class 3 NI credits, which count toward the State Pension. Without these credits, years spent out of the workforce could leave gaps in your NI record. Your child is also automatically registered for a National Insurance number when they approach 16 if you have been claiming. You can elect to receive the payments but pay the charge through Self Assessment, or opt out of receiving payments altogether while still retaining the NI credit benefit.

Reducing the charge with pension contributions

Adjusted net income is your gross income minus pension contributions, gift aid donations, and certain other reliefs. This means pension contributions can reduce your adjusted net income below the £60,000 threshold and eliminate the charge entirely. A parent earning £75,000 who makes £15,000 in pension contributions would have an adjusted net income of £60,000 — keeping all Child Benefit with no charge. At higher earnings levels, even partial pension contributions can meaningfully reduce the effective charge rate, making pension saving especially efficient for families in this income range.

Changes in circumstances

You must notify HMRC if your circumstances change in ways that affect entitlement. This includes your child leaving approved education or training, a child moving out, separating from a partner (which affects whose income is assessed for the HICBC), or your income changing significantly. If you or your partner's income rises above £80,000 and you are still receiving payments, ensure you are registered for Self Assessment so the charge can be calculated. Failing to report the charge or pay it on time can result in penalties and interest from HMRC.

Sources & methodology

Built and maintained by Tim, a personal finance enthusiast (not a financial adviser). Last reviewed April 2026. Rates and thresholds come from official UK government publications.

HMRC: Income Tax rates and allowances · Official rates, bands and thresholds
GOV.UK: National Insurance rates · Employee and employer NI rates
Scottish Government: Income Tax · Scottish income tax rates and bands

Figures are estimates only. This is not financial or tax advice. For help with your specific situation, speak to HMRC or a qualified adviser.