How it works
Enter the number of children and the higher earner's adjusted net income. We compute the annual Child Benefit and any HICBC clawback in your browser.
In detail
Child Benefit is a tax-free payment from HMRC for each child. For 2026/27 the weekly rates are £27.05 for the eldest or only child and £17.90 for each additional child.
2026/27 Child Benefit rates
| Child | Weekly | Annual |
|---|---|---|
| Eldest / only | £27.05 | £1,406.60 |
| Each additional | £17.90 | £930.40 |
High Income Child Benefit Charge (HICBC)
If the higher earner's adjusted net income exceeds £60,000, a tax charge claws back 1% of the annual Child Benefit for every £200 of income above £60,000. At £80,000 or above the charge is 100% (the full benefit is repaid). The charge is assessed on the higher earner's individual income, not the household total.
Adjusted net income is taxable income minus gross pension contributions, Gift Aid and certain trading losses. Pension contributions are the most effective way to bring adjusted net income below the £60,000 or £80,000 thresholds. The HICBC is collected through Self Assessment. The authoritative source is GOV.UK — Child Benefit.
Worked example · 计算示例
Worked example: one child, £65,000 income
You have one child and your income is £65,000:
- Child Benefit: £27.05 a week = £1,406.60 a year.
- High Income Child Benefit Charge starts at £60,000.
- Excess over £60,000: £65,000 − £60,000 = £5,000 → 25% (one per £200).
- Charge: 25% × £1,406.60 = £351.65 (repaid via Self Assessment).
The charge reaches 100% at £80,000, so above that it usually makes sense to opt out or not claim.
计算示例：1 个孩子，收入 £65,000
你有 1 个孩子，年收入 £65,000：
- 儿童福利：£27.05/周 = £1,406.60/年。
- 高收入儿童福利费（HICBC）自 £60,000 起征。
- 超出 £60,000 部分：£65,000 − £60,000 = £5,000 → 每 £200 收回 1%，共 25%。
- 收回额：25% × £1,406.60 = £351.65（通过自我评估申报偿还）。
该费用在 £80,000 时达 100%，故超过后通常不再申领。
FAQ
How much is Child Benefit in 2026/27?
£27.05 a week for the eldest or only child and £17.90 for each additional child — £1,406.60 and £930.40 a year respectively.
What is the HICBC threshold?
The charge starts when the higher earner's adjusted net income exceeds £60,000. It is 1% per £200 above that, reaching 100% at £80,000.
Is it based on household income?
No. The HICBC is assessed on the higher earner's individual income. A couple each earning £59,000 faces no charge even though their joint income is £118,000.
Should I still claim if I earn over £80,000?
Often yes. Claiming protects National Insurance credits for the non-working parent and triggers the child's automatic National Insurance number. You can opt out of the payments while keeping the claim.