Child Benefit After April 2024 Reform
✅ April 2024 change: The High Income Child Benefit Charge (HICBC) threshold rose to £60,000 (was £50,000). The benefit tapers out fully at £80,000 (was £60,000).
"Adjusted net income" = gross income less pension contributions and Gift Aid
Frequently Asked Questions
The HICBC threshold rose from £50,000 to £60,000. The taper was extended — benefit is fully withdrawn at £80,000 (previously £60,000). From April 2024, an estimated 170,000 families who had opted out could reclaim.
£26.05/week for the first child; £17.25/week for each additional child (from April 2025). These are uprated annually and represent a significant increase from prior years.
The High Income Child Benefit Charge claws back child benefit payments for families where the highest earner has an adjusted net income above £60,000. The charge is 1% of benefit for each £200 above the threshold.
Yes, if you have a child under 12 — claiming gives NI credits toward your state pension. The NI credit is worth approximately £328/year in additional state pension, which outweighs the admin burden.
Yes. Pension contributions reduce your adjusted net income. Making additional pension contributions can reduce or eliminate the HICBC, effectively getting a 40% pension bonus on contributions near the threshold.
Plan carefully. If you expect income over £60,000 some years, consider increasing pension contributions in high-income years to protect child benefit. The HICBC is calculated annually.
Yes. If you (or your partner) receive child benefit and the highest earner's income exceeds £60,000, you must register for and file a self-assessment return.
Gross income minus pension contributions (both employee and personal contributions), minus Gift Aid donations (grossed up), minus trading losses, and some other deductions.
HMRC looks at the household income and charges the person with the higher adjusted net income, regardless of who is named on the claim.
Child benefit builds NI credits for the claimant if a child is under 12. It's also linked to eligibility for other benefits and helps with child's proof of age for passport applications.
You can backdate a child benefit claim by up to 3 months. If you've missed years due to the old threshold, you should reclaim — the new £60,000 threshold may mean you now get payments with no HICBC.
No. Child benefit is not counted as income for Universal Credit purposes. You can receive both simultaneously.