Guide · Tax
Child Benefit in 2026: Who Gets It and the High Income Charge Explained
Child Benefit is available to most families with children under 16, but since April 2024 the income threshold at which it starts being clawed back has shifted significantly. If either parent earns above £60,000, you need to understand how the High Income Child Benefit Charge works before you decide whether to keep claiming.
2025/26 Child Benefit rates
Child Benefit is paid by HMRC four-weekly to the person responsible for the child. There are two rates: a higher rate for the eldest child and a lower rate for each subsequent child. The payments continue until the child turns 16, or 20 if they remain in approved full-time education or unpaid training.
The weekly rates for 2025/26 are £25.60 for the eldest child and £16.95 for each additional child. Even if you expect to repay the charge, it is usually worth claiming — claiming protects the non-working parent's National Insurance record with automatic NI credits, which count toward the State Pension. Missing years of NI credits can cost thousands in lost pension entitlement.
The High Income Child Benefit Charge: how the taper works
The High Income Child Benefit Charge (HICBC) was reformed in April 2024. The taper now starts at £60,000 adjusted net income (ANI) — up from the previous £50,000 threshold. For every £200 of ANI above £60,000, you repay 1% of the Child Benefit received. The charge reaches 100% at £80,000, meaning the benefit is entirely clawed back for higher earners.
It is the higher earner in the household whose income determines the charge — not the combined household income, and not necessarily the person who receives the Child Benefit payments. A household where one partner earns £75,000 and the other earns nothing faces the full HICBC based on the higher earner's income alone.
| Adjusted net income | Charge % | Charge amount (2 children) | Net benefit kept |
|---|---|---|---|
| £60,000 | 0% | £0 | £2,213 |
| £65,000 | 25% | £553 | £1,660 |
| £70,000 | 50% | £1,107 | £1,106 |
| £75,000 | 75% | £1,660 | £553 |
| £80,000+ | 100% | £2,213 | £0 |
Self-assessment: the trap you must avoid
If your adjusted net income exceeds £60,000 and you or your partner receive Child Benefit, you must register for Self Assessment and declare the charge on a tax return each year. This catches many people by surprise — particularly those who have recently received a pay rise, bonus, or started receiving Child Benefit after changing family circumstances.
Failure to register for Self Assessment and pay the HICBC can result in interest charges and penalties. HMRC has been proactive in identifying households where Child Benefit is paid and income tax returns show high earnings. If you have been in this position but have not filed, making a voluntary disclosure promptly reduces penalties significantly.
Reducing the charge through pension contributions
Adjusted net income is your gross income minus certain deductions. Pension contributions paid into a personal pension (SIPP or workplace scheme via relief-at-source) are deducted when calculating ANI. This makes pension contributions a highly effective tool for families near the threshold: a higher earner on £70,000 who contributes £10,000 to a personal pension reduces their ANI to £60,000, eliminates the HICBC entirely, and receives 40% higher-rate tax relief on the contribution.
Gift Aid donations to charity also reduce ANI. Salary sacrifice schemes reduce gross income but are handled differently by HMRC; they reduce earnings at source so ANI is lower before the Child Benefit calculation begins.
Frequently asked questions
How much is Child Benefit in 2025/26?
For 2025/26 the rate is £25.60 per week for the eldest or only child and £16.95 per week for each additional child. Paid four-weekly, that is £102.40 per period for one child and £67.80 for each further child. Annual amounts are £1,331.20 for one child, £2,212.60 for two children, and £3,094.00 for three children. Child Benefit is paid to the person responsible for a child under 16, or under 20 if the child is in approved education or training.
At what income does the High Income Child Benefit Charge start?
Since April 2024 the High Income Child Benefit Charge (HICBC) taper begins at £60,000 adjusted net income (ANI). For every £200 of ANI above £60,000, the charge equals 1% of the Child Benefit received. The charge reaches 100% — a full clawback — at £80,000 ANI. It is the higher earner in the household whose income determines the charge, regardless of who actually receives the Child Benefit payments.
Should I opt out of Child Benefit if I earn over £80,000?
Not necessarily, and the decision deserves careful thought. Opting out stops the payments but also stops the automatic National Insurance credits that protect your State Pension entitlement if you are not working. The safer approach for most families is to keep claiming but register for Self Assessment and pay the charge each year. If you can reduce your ANI below £80,000 — via pension contributions, Gift Aid donations, or a salary sacrifice arrangement — you may keep some or all of the benefit without opting out.
What is adjusted net income and how do I reduce it?
Adjusted net income (ANI) is your total income from all sources minus certain reliefs. The most powerful way to reduce it is through pension contributions: each pound paid into a pension reduces your ANI by one pound. Higher-rate taxpayers contributing to a SIPP can therefore bring ANI below the £60,000 threshold and retain full Child Benefit. Gift Aid donations and trading losses also reduce ANI. HMRC calculates ANI when you file your Self Assessment return, so the reduction is applied retrospectively if you contribute after the tax year starts.