Child Benefit & the High Income Child Benefit Charge Explained (2026/27)

Child Benefit is paid to millions of UK families, but for higher earners it comes with a catch. If you or your partner earns over £60,000, the High Income Child Benefit Charge claws some — or all — of it back through the tax system. Many families only discover the charge when a tax bill arrives, or when they realise they should have registered for Self Assessment. This guide explains how much Child Benefit is worth in 2026/27, exactly how the charge works, and what to do if it affects you.

How much is Child Benefit in 2026/27?

From 6 April 2026, Child Benefit pays £27.05 a week for your eldest or only child and £17.90 a week for each additional child. The rates rose by 3.8% in April 2026, in line with inflation. There is no limit on how many children you can claim for.

Child Benefit is usually paid every four weeks, on a Monday or Tuesday, into one bank account. You can claim for a child under 16, or under 20 if they stay in approved education or training. Only one person can claim Child Benefit for each child, so parents need to agree who claims — and if you live together, only one of you can claim at the higher rate for the eldest child in the household.

Claiming is worth doing even if you do not want the money. While your child is under 12, claiming gives you National Insurance credits that count towards your State Pension, and your child will get a National Insurance number automatically shortly before they turn 16. You can claim 48 hours after registering your child’s birth, and a claim can be backdated for up to three months. Check the current rates and rules on GOV.UK’s Child Benefit guide before you claim.

What is the High Income Child Benefit Charge?

The High Income Child Benefit Charge is a tax charge that takes back some or all of your Child Benefit when one parent earns above a set threshold. It has applied since January 2013, and the rules were made more generous in April 2024 — but it still catches many families by surprise.

The charge applies when either you or your partner has an adjusted net income over £60,000. Your adjusted net income is your total taxable income — including savings interest and dividends — before any Personal Allowances, less certain tax reliefs such as pension contributions and Gift Aid. It is not your salary alone, and it is not your household income.

The charge is worked out like this:

• £60,000 or less: no charge. You keep all of your Child Benefit.
• Over £60,000: you pay back 1% of your Child Benefit for every £200 of adjusted net income above £60,000.
• £80,000 or more: you pay back all of it — the charge equals the full amount of Child Benefit received.

If both you and your partner are over the threshold, the higher earner is responsible for paying the charge, even if the other partner is the one who claims the benefit.

The household income trap

The most criticised feature of the High Income Child Benefit Charge is that it looks at one person’s income, not the household’s. A couple where each partner earns £55,000 — £110,000 between them — pays no charge at all. A single-earner household on £65,000 pays the charge, even though the family earns far less overall.

The previous government planned to fix this by moving the charge to a household-income basis from April 2026, but that reform was dropped at the Autumn Budget 2024 because of its cost. For now, the individual-income test stays, so the split of income between partners matters more than the total.

Worked examples: how much will you pay back?

The examples below use a family with two children, receiving £2,337.40 of Child Benefit a year in 2026/27.

For a family with one child (£1,406.60 a year), the same percentages apply: at £70,000 the charge is £703.30, and at £80,000 the whole £1,406.60 is clawed back.

Because the charge is based on adjusted net income, pension contributions and Gift Aid donations can reduce it. For example, a parent earning £65,000 who pays £5,000 into a pension brings their adjusted net income down to £60,000 — and the charge disappears entirely. If you are self-employed, your adjusted net income is not your turnover: it is your taxable profit plus any other taxable income, less pension contributions and Gift Aid. A tax calculator can help you estimate it before you work out the charge.

How do you pay the charge?

There are two ways to pay the High Income Child Benefit Charge:

• Through PAYE. Since October 2025, employed parents who do not need a tax return for any other reason can ask HMRC online to collect the charge through their tax code. You must do this on or before 31 January after the tax year the charge relates to. HMRC then adjusts your tax code and the charge comes out of your pay.
• Through Self Assessment. You must pay through a Self Assessment tax return if you need to send a tax return for another reason — for example, because you are self-employed — or if it is later than 31 January after the tax year. If you do not usually send a tax return, you need to tell HMRC by 5 October following the tax year, by registering for Self Assessment. You may get a penalty if you need to pay through Self Assessment but do not register or do not declare the Child Benefit on your return.

Use HMRC’s Child Benefit tax calculator on GOV.UK to get an estimate of what you owe each year before you choose how to pay.

Should you opt out of Child Benefit payments?

If your income is over the threshold, you can choose to keep receiving the payments and pay the charge, or opt out of receiving payments and pay no charge at all. The money works out the same either way at £80,000 or more — but there are reasons to claim even if you opt out of the payments:

• You still get the National Insurance credits towards your State Pension while your child is under 12.
• Your child still gets a National Insurance number automatically before they turn 16.
• You can restart the payments at any time if your income falls, and it can take up to 28 days for the first payment to arrive.

So the usual advice is: claim Child Benefit, then decide whether to take the payments or opt out. Opting out of the payments is not the same as not claiming at all.

What changes in April 2027?

The Autumn Budget 2026, delivered on 28 October 2026, raises Child Benefit to £28.00 a week for the eldest or only child and £18.55 for each additional child from 12 April 2027. The High Income Child Benefit Charge thresholds do not change — they stay at £60,000 and £80,000. Most Budget measures still need Parliament to pass Finance Bill 2026-27, so the new rates are announced rather than final. See the Budget 2026 overview of tax legislation and rates for the full detail.

What to check now

• Work out your adjusted net income. Add up all taxable income, including savings interest and dividends, then deduct pension contributions and Gift Aid. If either you or your partner is near £60,000, check the figure carefully.
• Check whether you need to register for Self Assessment. If the charge applies and you do not already file a return, tell HMRC by 5 October after the tax year — or use the PAYE option before 31 January if you qualify.
• Consider pension contributions. Extra pension payments reduce your adjusted net income and can cut or remove the charge, as well as building your retirement savings.
• Claim even if you opt out of payments. Make the claim to protect your National Insurance credits and your child’s National Insurance number, then choose whether to receive the money.
• Tell HMRC when things change. Report changes in your family or your income to the Child Benefit Office, and restart payments promptly if your income falls below the threshold.

Frequently asked questions

How much is Child Benefit in 2026/27?

Child Benefit pays £27.05 a week for your eldest or only child and £17.90 a week for each additional child, from 6 April 2026. A family with two children receives £44.95 a week, or £2,337.40 over a full year.

What is the High Income Child Benefit Charge?

It is a tax charge that claws back Child Benefit when either parent’s adjusted net income is over £60,000. You pay back 1% of your Child Benefit for every £200 over £60,000, and all of it once income reaches £80,000.

Is the charge based on household income?

No. It is based on the higher earner’s individual adjusted net income. A couple earning £55,000 each pays no charge, while a single earner on £65,000 does. A planned move to household income was dropped at the Autumn Budget 2024.

Do I have to file a Self Assessment tax return to pay the charge?

Not always. Since October 2025 you can pay through PAYE if you do not need a tax return for another reason and you register before 31 January after the tax year. Otherwise you must pay through Self Assessment, and you need to register by 5 October following the tax year.

Should I opt out of Child Benefit payments if I earn over £60,000?

You can, and then you pay no charge — but still make the claim. Claiming protects your National Insurance credits towards your State Pension and means your child gets a National Insurance number automatically. You can restart payments at any time if your income falls.

This article gives general information about UK tax, not personal financial or tax advice. Tax rules can change, and your situation may be different. Check GOV.UK or speak to a qualified accountant before you act.