When does the High Income Child Benefit Charge start?

From April 2024, the High Income Child Benefit Charge (HICBC) starts when the higher earner's adjusted net income reaches £60,000 (up from the previous threshold of £50,000). The charge is fully applied when income reaches £80,000, at which point the Child Benefit is effectively clawed back entirely.

Should I claim Child Benefit even if I'll have to pay it back?

Yes, in almost all cases. The person who receives Child Benefit gets National Insurance credits for each week they receive it. These NI credits count towards the State Pension and are worth approximately £800+ per year in additional pension income if you are not working or earning below the Lower Earnings Limit. Even if you receive the charge back via self-assessment, the NI credit benefit can outweigh the hassle.

How do I claim Child Benefit?

Claim online via HMRC at gov.uk/child-benefit, or by completing paper form CH2. You can claim from the date your child was born or came to live with you. Child Benefit can be backdated by up to 3 months. Payments are made directly to your bank account every 4 weeks.

What age can children receive Child Benefit until?

Child Benefit is paid until your child turns 16. It can continue until your child turns 20 if they remain in approved education or training (such as A-levels, T-levels, NVQs up to level 3 or certain approved traineeships). University does not count as approved education for Child Benefit purposes.

Can I get Child Benefit for a child I've recently adopted?

Yes. You can claim Child Benefit for an adopted child from the date the child starts living with you as part of the adoption process. There is no waiting period. Claim using the standard online process at gov.uk/child-benefit. Include the child's date of birth and your details as normal.

Can both parents claim Child Benefit?

No. Only one person can claim Child Benefit per child. If two people claim, HMRC will decide who is entitled. The claimant should normally be the person the child lives with. If parents separate, the benefit should be claimed by whoever the child lives with. Whoever claims gets the NI credits, so it is usually best for the non-working or lower-earning parent to be the claimant.

What is an 'adjusted net income' for the HICBC?

Adjusted net income is your total income from all sources minus certain allowable deductions. Deductions include pension contributions (both employer salary sacrifice and personal contributions), Gift Aid charitable donations, and trading losses. Making pension contributions is one of the most effective ways to reduce your adjusted net income below the £60,000 or £80,000 HICBC thresholds.

Do I need to complete a Self-Assessment return because of Child Benefit?

Yes, if your adjusted net income exceeds £60,000 and you or your partner received Child Benefit, you must register for and submit a Self-Assessment tax return each year. The HICBC is calculated and collected through Self-Assessment. If you are a PAYE employee who has never filed a return before, you'll need to register with HMRC. Failure to submit a return can result in penalties.

What happens to Child Benefit if I separate from my partner?

Child Benefit is paid to one person for each child and does not automatically transfer. If you separate, the parent the child lives with should claim (or continue claiming) Child Benefit. If the child splits time between parents, it usually goes to the parent the child is registered as living with. The other parent does not receive Child Benefit or NI credits unless they make a separate arrangement and HMRC agrees a split.

Can I opt out of Child Benefit to avoid the HICBC?

You can opt out of receiving Child Benefit payments (the cash) but still register for Child Benefit to receive NI credits. This is called 'claiming Child Benefit but not receiving payments'. It's a sensible approach if your income is above £80,000 — you keep the NI credit benefit without having to repay anything via Self-Assessment. You can opt back in to receive payments if your income later drops below the threshold.

Is Child Benefit means-tested?

Child Benefit itself is not means-tested at the point of claim — anyone meeting the basic eligibility criteria (child under 16 or in approved education under 20, UK resident) can claim. However, the High Income Child Benefit Charge effectively claws back the benefit through the tax system once adjusted net income exceeds £60,000. So in practice, the net benefit is means-tested retrospectively.

How often is Child Benefit paid?

Child Benefit is paid every 4 weeks on a Monday or Tuesday, directly into your bank account. You cannot choose to receive it weekly or monthly. If you are a single parent, you may be able to request weekly payments. The payment amount is £25.60 x 4 = £102.40 per 4-week period for a first child and £67.80 per 4-week period for each additional child.

Can Child Benefit be paid into any bank account?

Child Benefit can be paid into any UK bank or building society account, credit union account, or some National Savings and Investments (NS&I) accounts. It must be an account in the name of the claimant. You cannot have it paid into someone else's account. You can change your bank details on the HMRC app, via your online Personal Tax Account, or by calling the Child Benefit helpline.

What if my child lives in Scotland but I'm in England?

Child Benefit is a UK-wide benefit administered by HMRC and applies uniformly across England, Scotland, Wales and Northern Ireland. There are no regional variations in the Child Benefit rate or eligibility criteria. The High Income Child Benefit Charge thresholds are also the same across the UK, regardless of whether you pay Scottish or Welsh income tax.

Does Child Benefit count as income for tax purposes?

Child Benefit payments themselves are not taxable income and do not appear on your Self-Assessment return as income. The HICBC, however, is a tax charge that effectively claws back the benefit. The charge is calculated as a percentage of your Child Benefit based on how far your income exceeds the threshold. You declare the Child Benefit amount received and HMRC calculates the charge — you do not pay income tax on the Child Benefit directly.

My partner earns over £60,000 but I don't — do we still get Child Benefit?

Yes, you can still claim Child Benefit and receive the payments. However, the partner with the higher income (over £60,000) must pay the HICBC via Self-Assessment. The HICBC is based on the higher earner's income, not the household income. If only one partner earns over the threshold, only that partner pays the charge — the lower-earning partner's income is irrelevant for HICBC purposes.

What documents do I need to claim Child Benefit?

You need your child's birth certificate or adoption certificate, your National Insurance number, your bank account details, and your partner's NI number if relevant. If your child was born outside the UK, you may also need their passport or travel documents. For a newly arrived child from abroad, additional documentation may be required. Claims can be made online at gov.uk/child-benefit without uploading documents — HMRC may request them later to verify your claim.

How do I stop Child Benefit if my circumstances change?

Inform HMRC immediately if your child leaves approved education or training, leaves the UK permanently, is taken into care, or starts work. You can report changes online via your HMRC Personal Tax Account, on the HMRC app, or by calling the Child Benefit helpline on 0300 200 3100. Failing to report changes can result in overpayments that you'll need to repay — with interest.

Can I claim Child Benefit for a child who is a UK citizen but was born abroad?

Potentially yes. Eligibility depends on your immigration status and right to reside in the UK, as well as whether the child is ordinarily resident in the UK. EU citizens who exercised free movement before Brexit and have Settled or Pre-Settled Status may be eligible. Those subject to 'no recourse to public funds' immigration conditions generally cannot claim. Check gov.uk/child-benefit or seek advice from Citizens Advice if you are unsure about your immigration status.

What is the Child Benefit backdating period?

You can backdate a Child Benefit claim by up to 3 months from the date HMRC receives your claim. This means if you delay claiming for several months after your child's birth, you can still receive up to 3 months of back payments. Beyond 3 months, any entitlement is lost. For adopted children, the backdating runs from the date the child came to live with you. Always claim as soon as possible to avoid losing entitlement.

Will the Child Benefit rates increase in April 2026?

Child Benefit rates are typically reviewed and uprated each April in line with inflation (September CPI). The 2025/26 rates of £25.60 and £16.95 per week were confirmed in the Autumn Budget 2024. The 2026/27 rates will be announced in the Autumn Budget 2025. Historically, rates have increased slightly each year, but the amount of any increase is not guaranteed and depends on government policy.

If I earn £70,000, how much Child Benefit do I effectively lose?

With one child, annual Child Benefit is £1,331.20. The HICBC at £70,000 income is 50% of the Child Benefit (since £70,000 - £60,000 = £10,000, divided by £200 = 50). You pay back 50% x £1,331.20 = £665.60. Your net Child Benefit is approximately £665.60 per year. With the new thresholds from April 2024, anyone under £60,000 keeps 100% and anyone over £80,000 keeps 0%.

Can reducing pension contributions affect my HICBC?

Reducing pension contributions would increase your adjusted net income and potentially increase your HICBC liability. Conversely, increasing pension contributions reduces adjusted net income, which can reduce or eliminate the HICBC. For example, if you earn £65,000 and make £6,000 in pension contributions, your adjusted net income becomes £59,000 — below the HICBC threshold — and you face no charge. This is a legitimate tax planning strategy.

What if I don't know I should be paying the HICBC?

HMRC expects you to know your obligations. If you or your partner's income exceeds £60,000 and Child Benefit is being received, you are required to register for Self-Assessment and pay the HICBC. HMRC does send letters to those it believes may be liable, but ignorance of the charge is not an accepted defence. If you've been unknowingly subject to the HICBC for previous years, file amended returns as soon as possible to avoid increasing penalties.

Can grandparents or other family members claim Child Benefit?

Child Benefit can be claimed by any person who is responsible for a child and has the child living with them — it does not have to be the biological parent. Grandparents, aunts, uncles, older siblings or family friends who are the primary carer can claim. The claimant just needs to be able to show the child lives with them and they are responsible for the child. There is no formal definition of 'parent' in Child Benefit legislation.

How does Child Benefit interact with the two-child limit?

The two-child limit applies to Child Tax Credit and the child element of Universal Credit — not to Child Benefit. Child Benefit is paid for all eligible children regardless of how many children you have. If you have five children, you receive Child Benefit for all five. However, the UC child element (which boosts your Universal Credit) only applies to the first two children born on or after 6 April 2017, with limited exceptions.

If my child is born on New Year's Day, when do payments start?

Child Benefit starts the week after your child's birth or adoption. If your child is born on 1 January, Child Benefit is payable from 2 January onwards. However, the first payment arrives after you claim and HMRC processes it. Given that you can claim within days of birth, most families receive the first payment a few weeks after the birth. Remember, late claims can only be backdated 3 months.

Can Child Benefit be paid to two different people for different children in the same family?

No. Child Benefit for children in the same household is paid to one person only. You cannot split it so that one parent receives it for one child and the other parent receives it for another child if they live in the same household. Only one claim per household is allowed. If the family separates, the parent each child lives with then makes an individual claim for their respective children.

Child Benefit Rates 2025/26

£25.60

per week

£1,331.20 per year

First or only child

£16.95

per week

£881.40 per year

Each additional child

Child Benefit & HICBC Calculator

Number of eligible children

Higher earner's income (£/year)

The High Income Child Benefit Charge (HICBC) — Updated April 2024

The High Income Child Benefit Charge (HICBC) is a tax charge that claws back Child Benefit from families where the higher earner's adjusted net income exceeds a threshold. The threshold was significantly reformed from April 2024:

Income (adjusted net)	HICBC charge	Effective CB rate
Under £60,000	None	Full 100%
£60,001 – £79,999	1% per £200 over £60,000	Tapered reduction
£70,000 (example)	50% of Child Benefit	50% kept
£80,000 or more	100% — full claw-back	Effectively nil

How the HICBC Charge Is Calculated

The charge is 1% of the total Child Benefit received for every £200 that the higher earner's adjusted net income exceeds £60,000.

Example: Income £68,000. Excess over £60,000 = £8,000. Divided by £200 = 40. Charge = 40% of Child Benefit received.
For one child: 40% x £1,331.20 = £532.48 HICBC charge per year
Net benefit: £1,331.20 − £532.48 = £798.72 per year

The charge is collected through Self-Assessment. You must register for Self-Assessment if either you or your partner's income is above £60,000 and you receive Child Benefit.

Why You Should Claim Even If You'll Repay It

Claiming Child Benefit has a hidden but extremely valuable benefit: National Insurance credits. The person who receives Child Benefit gets NI credits for each week of payment if they are not working or earning below the Lower Earnings Limit (£6,396 in 2025/26). These are Class 3 NI credits that count towards your State Pension.

You need 35 qualifying years of NI for the full new State Pension (currently £221.20/week, around £11,502/year). Each missing year of NI reduces your pension by approximately £5.29/week (£275/year). Claiming Child Benefit for even a few years during a career break can add thousands of pounds of lifetime pension income.

Child Benefit Eligibility: Who Can Claim

You are responsible for a child under 16, or under 20 in approved education or training
You live in the UK
The child lives with you (or you pay for them at least as much as the Child Benefit amount)
You do not have any immigration restriction that prevents claiming public funds

Approved education and training for 16–19 year olds includes: A-levels, T-levels, International Baccalaureate, NVQs up to level 3, and certain approved traineeships. University or higher education does not count. Your child must not be working more than 24 hours per week in paid employment.

How to Claim Child Benefit

Claim online at gov.uk/child-benefit — fastest option
Or complete paper form CH2 (CH3 for additions) — download from gov.uk
Have your child's birth certificate or adoption certificate ready
You can claim from birth — backdating is possible for up to 3 months
If your income might trigger HICBC, register for Self-Assessment simultaneously

Child Benefit and Universal Credit

Child Benefit is treated as unearned income in Universal Credit calculations. For every £1 of Child Benefit you receive, your UC award is reduced by approximately 55p (the UC taper rate applied to unearned income). This means:

Child Benefit of £1,331/year for first child → UC reduced by approximately £732/year
Net gain from Child Benefit if on UC: approximately £599/year for first child

Even after the UC reduction, you are still financially better off claiming Child Benefit. Always claim both.

Reducing HICBC: Pension Contribution Strategy

Adjusted net income can be reduced by making pension contributions, increasing Gift Aid donations, or other allowable deductions. This is a legitimate and widely-used tax planning approach:

Earner with £75,000 gross income wants to claim full Child Benefit
Need adjusted net income below £60,000
Make £15,000 in pension contributions (salary sacrifice or personal pension)
Adjusted net income falls to £60,000 — no HICBC payable
Extra pension contributions worth £15,000 at higher rate = £6,000 tax saved on top of pension benefit

Child Benefit: Frequently Asked Questions

What is the Child Benefit rate for 2025/26?

The Child Benefit rate for 2025/26 is £25.60 per week (£1,331.20 per year) for the first or only child, and £16.95 per week (£881.40 per year) for each additional child. Payments are made every 4 weeks — £102.40 per period for the first child and £67.80 per period for each additional child.

When does the High Income Child Benefit Charge kick in from April 2024?

From April 2024, the HICBC starts when the higher earner's adjusted net income reaches £60,000 (previously £50,000). The charge is fully applied at £80,000 (previously £60,000). The charge is 1% of Child Benefit received per £200 of income over £60,000, meaning it tapers gradually from 0% at £60,000 to 100% at £80,000.

Should I still claim Child Benefit if my income is over £80,000?

Yes. Opt out of receiving the cash payments (via HMRC online), but keep your Child Benefit claim active. This preserves valuable National Insurance credits for the non-working or lower-earning parent, counting towards the State Pension. You face no HICBC when you opt out of payments, but keep all the NI credit benefits. Re-activate cash payments if your income later drops below £80,000.

How do NI credits from Child Benefit work?

The Child Benefit claimant receives a Class 3 NI credit for each week they receive Child Benefit, provided they are not working or earning below the Lower Earnings Limit. These credits count as qualifying years towards the State Pension. At the full new State Pension rate of £221.20/week (2025/26), each qualifying year is worth approximately £275/year in retirement income. Over a 20-year retirement, one missed qualifying year costs around £5,500.

Can Child Benefit be claimed for children in full-time education?

Yes, until they turn 20, as long as they are in approved education or training. This includes A-levels, T-levels, NVQs up to level 3, IB and certain approved vocational programmes. University and higher education courses (level 4 and above) do not qualify. Your child must not be working 24 or more hours per week. Notify HMRC when your child completes or leaves their course.

Do I need to do Self-Assessment because of Child Benefit?

Yes, if your adjusted net income exceeds £60,000 and you or your partner receive Child Benefit. You must register for Self-Assessment with HMRC and file a tax return each year. The HICBC is declared on your Self-Assessment return and collected as part of your end-of-year tax bill. If you're an employed person who has never filed a return, contact HMRC to register as soon as your income crosses £60,000.

What happens to Child Benefit if parents separate?

Child Benefit should be claimed by the parent the child lives with (or lives with most of the time). If the child splits time equally, HMRC uses various criteria to decide who can claim. The claiming parent gets the NI credits. The other parent does not get NI credits. If you separate, update HMRC promptly to ensure the right parent is claiming. Only one person can claim per child at any given time.

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Mustafa Bilgic
Financial content writer specialising in UK family finance, benefits and tax. All rates verified against HMRC 2025/26 guidance. HICBC thresholds reflect April 2024 reforms. Last updated: February 2026.