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.
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.