Child Benefit 2026/27 | Rates, High Income Charge and How to Claim
Child Benefit is a universal payment for families with children under 16 (or under 20 in approved education or training). In 2026/27 it pays £27.05 a week for the first child and £17.90 for each additional child. It is not means-tested at point of claim, but households where one person earns above £60,000 face the High Income Child Benefit Charge, which withdraws the benefit between £60,000 and £80,000 adjusted net income. This guide explains the rates, the HICBC calculation, and what to do if you are near the threshold.
Child Benefit rates for 2026/27
Child Benefit rates from April 2026 are: £27.05 per week for the eldest or only child (£1,406.60 per year), and £17.90 per week for each additional child (£930.80 per year each). A family with two children receives £44.95 a week (£2,337.40 per year). The benefit is paid every four weeks. Child Benefit is not taxable and is not means-tested at the point of claim, but the High Income Child Benefit Charge claws it back through PAYE or Self Assessment for higher earners.
The High Income Child Benefit Charge explained
If either you or your partner has adjusted net income above £60,000 in a tax year, the higher earner must pay the High Income Child Benefit Charge (HICBC), through PAYE or Self Assessment. The charge is 1% of the Child Benefit received for every £200 of income above £60,000. At £70,000, £10,000 over the threshold, 50% of Child Benefit is clawed back. At £80,000 or more the charge equals 100% of Child Benefit, so the payments are fully cancelled out. The charge can never be more than the Child Benefit received, and keeping the claim (with payments switched off if you prefer) still protects National Insurance credits. The key point is that adjusted net income, not gross salary, is what matters. Pension contributions reduce adjusted net income, which can bring the charge down or eliminate it.
Using pension contributions to reduce the HICBC
Adjusted net income for HICBC purposes is gross income minus pension contributions (including salary sacrifice), trading losses and Gift Aid payments. If your gross income is £70,000 and you make £10,001 in pension contributions, your adjusted net income falls to £59,999, just below the threshold, and the HICBC disappears entirely. This makes pension contributions particularly valuable at incomes between £60,000 and £80,000, especially for families with multiple children. For a family with two children where the higher earner is at £70,000, a pension contribution of £10,001 saves a £1,168 charge (50% of £2,337, rounded down) as well as getting 40% tax relief on the contribution (42% including NI if it is made by salary sacrifice).
Claiming Child Benefit even if you face the charge
Many families with income above £80,000 still choose to claim Child Benefit and pay back the full amount via the HICBC. There are two reasons. First, the claim protects the main carer's National Insurance record, non-claiming parents can miss NI credits that count toward State Pension. Second, claiming gives the child an automatic National Insurance number at age 16. If you choose not to claim, you can still register via HMRC to receive the NI credits without receiving the payment itself. Check this option carefully with HMRC if the higher earner is above £80,000.
Child Benefit and Universal Credit
Child Benefit does not count as income for Universal Credit. It is paid on top of any UC child elements. If you are on Universal Credit, you should still claim Child Benefit separately, they do not offset each other. However, if you are receiving Tax Credits (not UC), Child Benefit is included in the income assessment for some older Tax Credit calculations. Families on UC should focus on the UC child element (£303.94 per child per month in 2026/27 from April 2026) and Child Benefit separately.
From 6 April 2027: Child Benefit 2027-28 (Budget 2026)
The Budget on 28 October 2026 confirmed Child Benefit from 6 April 2027: £28.00 a week for the eldest or only child and £18.55 a week for each other child. Source: HM Treasury: Budget 2026, OOTLAR Annex A, rates and allowances, 28 October 2026. Until then the 2026-27 rates apply: £27.05 and £17.90 a week. The High Income Child Benefit Charge threshold for 2027-28 has not been restated yet (not yet confirmed).
Try the free calculator
Free Child Benefit calculator 2026/27 UK
Free Child Benefit calculator for 2026/27. See weekly, monthly and annual amounts for 1, 2 or more children using the latest UK rates.
HICBC calculator 2026/27 UK
Calculate the High Income Child Benefit Charge for 2026/27. Check the £60,000 to £80,000 threshold band and how much Child Benefit you keep.
Frequently asked questions
Related guides
Benefits for low-income families
UK support for low-income families 2026/27: Universal Credit, Child Benefit, Free School Meals, Healthy Start and childcare help explained.
What counts as income for benefit calculations?
What counts as income for Universal Credit in 2026/27: earnings tapered at 55% after the work allowance, benefits that count pound-for-pound, and what is ignored like PIP and Child Benefit.
Independent guide only. Written using published 2026/27 DWP and HMRC figures. This is not an official DWP or HMRC tool and does not constitute an entitlement decision. Figures shown are illustrative: actual awards depend on individual circumstances. For case-specific guidance, contact Citizens Advice or a welfare-rights adviser. Methodology · Editorial standards