Child benefit pays £26.05 per week for your first or only child and £17.25 per week for each additional child in 2026/27. That is £1,354.60 per year for one child — money any eligible family can claim regardless of income. If one parent earns over £60,000, the High Income Child Benefit Tax Charge (HICBC) gradually claws back the payment. If either parent earns over £80,000, the full benefit is repaid through tax.
Child Benefit Rates 2026/27
| Child | Weekly rate | Monthly (approx.) | Annual |
|---|---|---|---|
| First or only child | £26.05 | £113.02 | £1,354.60 |
| Each additional child | £17.25 | £74.75 | £897.00 |
Payments are made every four weeks directly to a bank account. Most families receive:
- One child: £104.20 every four weeks
- Two children: £173.20 every four weeks
- Three children: £242.20 every four weeks
Rates are usually reviewed each April alongside other benefit and allowance upratings.
Who Can Claim Child Benefit?
You can claim child benefit if you:
- Are responsible for a child under 16 (or under 20 if in approved full-time education or training).
- Live in the UK or are treated as a UK resident for benefit purposes.
- Are the main person responsible for the child — only one household can claim per child.
There is no earnings requirement. You can claim even if you do not work, are self-employed, or are on a very low income. Both EU and non-EU nationals may qualify depending on their immigration status and whether they have recourse to public funds.
You do not need to be the child’s biological parent — foster carers, grandparents, and other guardians can also claim if they are responsible for the child’s day-to-day care.
The High Income Child Benefit Tax Charge (HICBC)
If either parent (or your partner, if you live together) has an adjusted net income over £60,000, the HICBC applies. The charge claws back the benefit at a rate of 1% per £200 of income above £60,000, up to full repayment at £80,000.
HICBC Rate Table
| Higher earner’s income | % of child benefit repaid | Net child benefit kept |
|---|---|---|
| £60,000 or under | 0% | 100% |
| £62,000 | 10% | 90% |
| £64,000 | 20% | 80% |
| £66,000 | 30% | 70% |
| £68,000 | 40% | 60% |
| £70,000 | 50% | 50% |
| £72,000 | 60% | 40% |
| £74,000 | 70% | 30% |
| £76,000 | 80% | 20% |
| £78,000 | 90% | 10% |
| £80,000 or above | 100% | 0% |
Worked Example: One Child, Higher Earner on £72,000
- Child benefit received: £1,354.60/year
- Income above £60,000: £12,000
- HICBC: 12,000 ÷ 200 = 60 × 1% = 60% repaid
- HICBC charge: £812.76
- Net benefit kept: £541.84/year
At £72,000, the family still keeps over £540/year — so continuing to claim is worthwhile.
Worked Example: Two Children, Higher Earner on £80,000+
- Child benefit received: £2,251.60/year (£1,354.60 + £897.00)
- HICBC: 100% (income at or above £80,000)
- Net benefit: £0
Once income reaches £80,000, claiming child benefit and paying the HICBC through Self Assessment is effectively neutral — you get the benefit payment, then repay it in full. However, you should still claim because of the National Insurance credit value (see below).
Why You Should Still Claim Even If You Earn Over £80,000
Opting out of child benefit seems logical at £80,000+ since you repay it all. But there is a hidden value: National Insurance credits.
When you claim child benefit for a child under 12, HMRC credits you with NI qualifying years toward the State Pension — even if you are not earning or paying NI contributions. The full New State Pension requires 35 qualifying years. Each year of NI credits is worth approximately £329/year in retirement income for life.
Key decision rule:
- If the higher earner is the non-working partner: the non-working partner should claim child benefit to protect their NI record.
- If both partners work: either partner can claim. The NI credits go to the claimant.
- You can also select “claim credits only” on the CH2 form — you receive NI credits without receiving the cash payment, so no HICBC applies.
How to Claim Child Benefit
Claims can be made:
- Online via your HMRC personal tax account at gov.uk/child-benefit (fastest)
- By post using form CH2, downloaded from gov.uk
- By phone on 0300 200 3100
You will need the child’s birth certificate. HMRC typically processes claims within five weeks of receiving the documents.
Backdating: HMRC allows you to backdate claims by up to three months. Claim as soon as possible after the child’s birth or after they come to live with you.
Paying the HICBC: Self Assessment
The High Income Child Benefit Tax Charge is not collected through PAYE. You must register for and complete a Self Assessment tax return each year if you receive child benefit and your (or your partner’s) income exceeds £60,000.
The deadline for:
- Registering for Self Assessment: 5 October following the end of the tax year
- Filing online: 31 January
- Paying any HICBC owed: 31 January
Penalty note: HMRC can issue penalties for late registration or filing. If you have been unaware of the charge and have missed years, you can make a voluntary disclosure; HMRC typically charges interest but reduces penalties.
Child Benefit and Child Tax Credit
If you also receive Child Tax Credit (an older legacy benefit now being replaced by Universal Credit), be aware that:
- Most new claims for Child Tax Credit are no longer possible — claimants are migrating to Universal Credit.
- If you are still on Child Tax Credit, the child element of Universal Credit replaces the child benefit interaction in a different way.
Common Child Benefit Mistakes
| Mistake | Consequence |
|---|---|
| Not claiming because income is above £60,000 | Losing NI credits and some residual benefit (at £60–80k) |
| Forgetting to register for Self Assessment | HMRC penalties + interest on HICBC owed |
| Both parents claiming for the same child | HMRC will cancel one claim and may require repayment |
| Not reporting change of circumstances | Overpayments that must be returned |
| Stopping claim when child turns 16 | Missing benefit if child remains in approved education to age 20 |
When Child Benefit Stops
Child benefit stops automatically when your child turns 16, unless they remain in approved education or training. You must notify HMRC if your child:
- Leaves approved education or training
- Starts work for 24+ hours per week
- Starts receiving their own benefits (e.g., Universal Credit)
You can continue receiving child benefit up to the 31 August after your child’s 19th birthday if they stay in approved full-time education or training.
Related Articles
- Universal Credit Guide UK 2026
- UK National Insurance 2026/27 — Rates and State Pension Credits
- UK State Pension Calculator 2026/27
- UK Income Tax Brackets 2026/27
- UK Benefits Guide
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