Should I still claim Child Benefit if I have to pay the charge?

Often yes. Even if the charge claws back the full amount, claiming protects your State Pension by giving National Insurance credits to the parent at home, and registers your child for a National Insurance number. You can claim but opt out of payments to avoid the charge.

How is the Child Benefit charge collected?

The High Income Child Benefit Charge is collected through Self Assessment. If you are liable you must register for and file a Self Assessment tax return, where the charge is added to your tax bill for the year.

● 2026/27 · HICBC · £60k–£80k taper

Child Benefit Charge Calculator

Q: At what income do you start losing Child Benefit in 2026/27?

The High Income Child Benefit Charge starts when the highest earner in the household has an adjusted net income above £60,000. The charge is 1% of your Child Benefit for every £200 of income above £60,000, so Child Benefit is fully clawed back at £80,000.

Q: How much is Child Benefit in 2026/27?

Child Benefit is £26.05 a week for your eldest or only child and £17.25 a week for each additional child in 2026/27. For two children that is £43.30 a week, or about £2,251.60 over a full year.

If you or your partner earns over £60,000, some — or all — of your Child Benefit is clawed back through the High Income Child Benefit Charge. Enter your adjusted net income and number of children to see the benefit, the charge, and what you actually keep.

👶 2026/27 benefit rates 📉 £60k–£80k taper 🏛️ HMRC sourced

Calculate your HICBC

Highest earner · 2026/27

Your adjusted net income

Number of children

How the High Income Child Benefit Charge works

The High Income Child Benefit Charge (HICBC) is a tax charge that gradually takes back Child Benefit from higher earners. It is based on adjusted net income — broadly your taxable income after deducting things like pension contributions and Gift Aid. The charge applies to whichever partner in the household has the higher income, even if it is the other partner who actually claims the benefit.

For 2026/27 the charge bites once adjusted net income passes £60,000. You pay 1% of your annual Child Benefit for every £200 of income above that line. By the time income reaches £80,000, the charge equals 100% of the benefit — so it is fully clawed back.

Where your income lands

Child Benefit rates 2026/27

Child	Weekly	Yearly (52 wks)
Eldest / only child	£26.05	£1,354.60
Each additional child	£17.25	£897.00

A worked example: £68,000, two children

Take a parent on £68,000 with two children:

Annual Child Benefit is £1,354.60 + £897.00 = £2,251.60.
Income above £60,000 is £8,000, which is 40 full slices of £200 — so the charge is 40%.
The HICBC charge is 40% of £2,251.60 = £900.64 (rounded down to whole pounds by HMRC).
Net benefit kept ≈ £1,351.

A pension contribution that drops adjusted net income back below £60,000 removes the charge entirely — one reason the pension tax relief calculator is worth a look if you are near the threshold.

Should you still claim?

Even families who lose the whole benefit usually still register the claim. Claiming gives the parent at home National Insurance credits that protect their State Pension, and gets your child a National Insurance number automatically at 16. You can claim but choose not to receive payments, which avoids the charge while keeping the credits.

Child Benefit Charge FAQs

At what income do you start losing Child Benefit in 2026/27?

The charge starts once the highest earner has an adjusted net income above £60,000. You lose 1% of your benefit for every £200 above that, so it is fully clawed back at £80,000.

How much is Child Benefit in 2026/27?

£26.05 a week for the eldest or only child and £17.25 a week for each additional child. For two children that is £43.30 a week, around £2,251.60 over a full year.

Should I still claim if I have to pay the charge?

Often yes — claiming protects the at-home parent's State Pension through NI credits and registers your child for an NI number. You can claim but opt out of payments to sidestep the charge.

How is the charge collected?

Through Self Assessment. If you are liable you must register, file a return and the charge is added to your tax bill for the year.

Annual Child Benefit	£0
Charge percentage	0%
HICBC charge	£0
Net benefit kept	£0