Key takeaways
- The charge applies if you or your partner has adjusted net income over £60,000 and one of you gets Child Benefit.
- It claws back 1% of the Child Benefit for every £200 of income over £60,000, so all of it is repaid at £80,000.
- The partner with the higher adjusted net income pays, whoever receives the benefit.
- Employees can now pay the charge through their tax code instead of filing a Self Assessment return.
- Even if you opt out of payments, claiming Child Benefit protects a non-working parent's State Pension record.
The High Income Child Benefit Charge (HICBC) takes back some or all of a family’s Child Benefit through the tax system when one parent’s income is above £60,000. It is based on individual income, not household income, so a family with two parents each earning £55,000 keeps all its Child Benefit while a family with one earner on £80,000 keeps none.
Child Benefit rates for 2026/27
| Child | Weekly rate | Annual amount (52 weeks) |
|---|---|---|
| Eldest or only child | £27.05 | £1,406.60 |
| Each additional child | £17.90 | £930.80 |
A family with two children receives £2,337.40 a year and with three children £3,268.20.
Who has to pay the charge
You may have to pay if your adjusted net income is over £60,000 and either:
- you or your partner receive Child Benefit, or
- someone else receives Child Benefit for a child who lives with you and you contribute at least an equal amount to the child’s upkeep
A partner is a spouse or civil partner you live with, or someone you live with as if you were married. If both partners have adjusted net income over £60,000, the one with the higher income pays.
Adjusted net income is total taxable income less grossed-up personal pension contributions and Gift Aid donations, and certain reliefs.
How the charge is worked out
The charge is 1% of the Child Benefit for every £200 of adjusted net income over £60,000:
| Adjusted net income | Charge as % of Child Benefit | Charge for two children (£2,337.40) |
|---|---|---|
| £60,000 or less | 0% | £0 |
| £64,000 | 20% | £467.48 |
| £70,000 | 50% | £1,168.70 |
| £76,000 | 80% | £1,869.92 |
| £80,000 or more | 100% | £2,337.40 |
The charge is never more than the Child Benefit received, so a family is never worse off for claiming. Before 6 April 2024 the charge started at £50,000 and was fully withdrawn at £60,000.
How to pay
Through PAYE
If you are employed or get a workplace or private pension, and you do not otherwise need to file a Self Assessment return, you can register to pay the charge through your tax code using HMRC’s online service. HMRC then collects it from your pay over the year.
Through Self Assessment
If you already file a return, or choose to, you report the Child Benefit received and the charge is added to your tax bill. If you need to register for Self Assessment because of the charge, you must do so by 5 October after the end of the tax year.
Failing to tell HMRC you owe the charge can lead to a failure to notify penalty as well as the charge itself, so act as soon as you know your income has crossed £60,000.
Should you stop claiming Child Benefit?
If your income is over £80,000 you can opt out of receiving the payments, which means you do not have to pay the charge. But you should still fill in the claim form, because claiming:
- gives a parent who is not working, or earning below the Lower Earnings Limit, Class 3 National Insurance credits for each year with a child under 12, which count towards the State Pension
- makes sure your child receives a National Insurance number automatically before they turn 16
You can restart payments at any time if your income falls. See National Insurance credits for more on the State Pension protection.
Reducing or avoiding the charge
Because the charge depends on adjusted net income, the same steps that restore the Personal Allowance work here:
- Pension contributions. A higher rate taxpayer with income of £70,000 who pays £8,000 into a personal pension (£10,000 gross) brings adjusted net income to £60,000. They save higher rate tax on the contribution and the whole charge, which for two children is worth over £1,100.
- Salary sacrifice into an employer pension, or for other benefits such as an electric car.
- Gift Aid donations.
- Rebalancing income between partners, for example by transferring savings or investments to the lower earner.
The effective marginal rate between £60,000 and £80,000 can be very high. For a family with three children, the charge adds about 16 percentage points to the 40% higher rate tax and 2% National Insurance, for an effective rate close to 58%.
Frequently asked questions
What is the income limit for Child Benefit in 2026/27?
There is no limit on claiming. The High Income Child Benefit Charge starts at adjusted net income of £60,000 and claws back all the benefit at £80,000.
Who pays the charge if my partner claims the Child Benefit?
The partner with the higher adjusted net income pays, even if the other partner receives the payments.
Is the charge based on household income?
No. It depends on each partner’s individual adjusted net income. Two partners each earning below £60,000 pay nothing, however high their combined income.
Can I pay the High Income Child Benefit Charge through my tax code?
Yes, if you are employed or receive a pension and do not need to file Self Assessment for another reason. Register through HMRC’s online service.
Should I claim Child Benefit if I earn over £80,000?
It is usually worth claiming and opting out of the payments, so that a non-working partner gets National Insurance credits and your child is issued a National Insurance number.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance in October 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.