Blog · UK Benefits

Child Benefit and the High Income Charge 2026/27 | Full Guide

27 May 2026 · 6 min read · UK Benefits Calculator

Child Benefit pays a weekly amount for each child under 16 (or under 20 in approved education). In 2026/27 the rate is £27.05 per week for the first child and £17.90 for each additional child. For households where one person earns above £60,000, the High Income Child Benefit Charge (HICBC) claws back some or all of the benefit through self-assessment tax. Here is how both work.

Child Benefit rates 2026/27

The 2026/27 Child Benefit rates are £27.05 per week for the eldest qualifying child and £17.90 per week for each additional child. Payment is usually made every four weeks, so a family with two children receives £179.80 every four weeks (£27.05 + £17.90 = £44.95 per week x 4). Over a full year that is £2,337.40 for two children.

Who can claim Child Benefit

You can claim Child Benefit for a child under 16, or under 20 if they are in approved full-time non-advanced education or training (such as A-levels, T-levels, NVQs up to level 3, or unpaid traineeships). Only one person can claim per child. Usually the main carer claims. You must be responsible for the child and the child must normally live with you.

The High Income Child Benefit Charge

If you or your partner has adjusted net income above £60,000, the HICBC applies. The charge is 1% of Child Benefit received for every £200 of income above £60,000. At £80,000 or above, the charge equals 100% of Child Benefit, leaving you with nothing net. The charge is collected through self-assessment. The person with the higher income pays the charge, even if they are not the one claiming Child Benefit.

Adjusted net income: what it is

Adjusted net income is your total income minus certain deductions, including Gift Aid donations and pension contributions. If you earn £70,000 but pay £10,000 into a pension, your ANI is £60,000 and no HICBC applies. This makes pension contributions a practical way to reduce the charge for people with income between £60,000 and £80,000.

Should you opt out of Child Benefit?

If one partner earns above £80,000, continuing to receive Child Benefit and paying the full charge back through self-assessment has no financial benefit. Many families in this position opt out of receiving Child Benefit to avoid the self-assessment obligation. But opting out is not always the right choice: Child Benefit builds up National Insurance credits for the person claiming it, which count towards the State Pension. If the claiming parent is not working, stopping Child Benefit could reduce their State Pension entitlement.

The 60-80K range: staying in usually pays

For households with income between £60,000 and £80,000, Child Benefit is still partially worth receiving. At £70,000, the charge is £1,752 per year for a two-child family, but Child Benefit is £2,337.40. You keep the difference: £585.40 per year. Continue claiming and complete a self-assessment return each year to pay the charge. Only opt out if income is reliably above £80,000.

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Independent article only. Written using published 2026/27 DWP and HMRC figures. Not an official government service. Use the calculators linked on this page to estimate your own position.