High Income Child Benefit Charge explained

Child Benefit is a tax-free payment for families with children — in 2026/27 it’s £27.05 a week for the eldest child and £17.90 a week for each additional child. But if you or your partner earns over £60,000, some or all of it is clawed back through the High Income Child Benefit Charge (HICBC).

The £60,000 threshold

The charge starts when the higher earner’s adjusted net income exceeds £60,000. It doesn’t matter who actually claims the Child Benefit — the charge follows the highest earner in the household.

The 1% clawback

For every £200 of income above £60,000, the charge recovers 1% of the family’s annual Child Benefit. At £70,000 income that’s 50%; at £80,000 it reaches 100%.

Example. You earn £70,000 and receive Child Benefit for one child: £27.05 a week, or £1,406.60 a year. Income over £60,000 is £10,000. Every £200 is 1%, so £10,000 ÷ £200 = 50% of the benefit is clawed back. The charge is £1,406.60 × 50% = £703.30 a year, collected through your Self Assessment return.

Keep claiming even over £80,000

Above £80,000 the entire amount is repaid — but it’s often still worth claiming. Keeping the claim in place means your children keep their National Insurance credits (which protect their state pension entitlement) and you avoid breaking the claim’s continuity.

See the maths

Use the High Income Child Benefit Charge calculator for your exact repayment, and the salary calculator to model the effect of a pay rise crossing the threshold.