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 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 self-assessment for higher earners.
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) via 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 the charge equals 100% of Child Benefit and you are no better off claiming. Above £80,000, you lose more than you gain unless you have a particular reason to continue (such as maintaining NI 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.
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 approximately £1,169 in Child Benefit (50% of £2,337.40) while also saving 42% income tax and NI on the contribution.
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 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.
A practical guide to the main support routes for low-income families, including Universal Credit, Child Benefit, Free School Meals, Healthy Start and childcare help.
A guide to the kinds of income that commonly affect means-tested benefits and where the rules vary between schemes.
Independent guide: This scenario explanation uses published GOV.UK rules and thresholds for 2026/27. It is not an official DWP or HMRC tool. Use the calculators linked above to estimate your specific position, and contact Citizens Advice or a welfare-rights adviser for case-specific guidance.