The High Income Child Benefit Charge

If you or your partner has an adjusted net income over £60,000, you pay back some of your Child Benefit through tax: 1% for every £200 above £60,000. At £80,000 or more, you pay it all back.

Updated 1 October 2026

£60,000no charge at or below this

1% per £200of your Child Benefit, for income above £60,000

£80,000and over: all of it is repaid

Who pays it

The charge is based on each person’s own income, never the household’s. If either of you has an adjusted net income over £60,000, the one with the higher income pays it, whichever of you gets the Child Benefit. It can also apply if someone else claims Child Benefit for a child who lives with you.

A couple who each earn £55,000 pays nothing, while a family where one person earns £70,000 and the other nothing pays half.

What counts as adjusted net income

Adjusted net income is your total taxable income before any Personal Allowance: wages, self-employed profits, rent, savings interest and dividends. Some things are then taken off, including pension contributions paid under relief at source and Gift Aid donations, both counted at their grossed-up amount (£1.25 for every £1 you pay).

Because pension contributions and Gift Aid lower your adjusted net income, they also lower the charge. Paying more into a pension can bring an income back under £60,000.

Worked examples

These use a full year of 2026/27 Child Benefit (52 weeks at £27.05 for the first child and £17.90 for each other child). HMRC rounds the benefit, the percentage and the charge down to whole numbers.

Family	Child Benefit	Charge	You keep
2 children, income £65,000	£2,337	25% = £584	about £1,753
2 children, income £70,000	£2,337	50% = £1,168	about £1,169
2 children, income £80,000 or more	£2,337	100% = £2,337	almost nothing
1 child, income £70,000	£1,406	50% = £703	about £704

At £65,000 the income is £5,000 over the threshold. That’s 25 lots of £200, so the charge is 25% of the Child Benefit.

Your own figure depends on how many weeks of Child Benefit fall in the tax year, so check it with HMRC’s Child Benefit tax calculator.

Keep claiming, or opt out of payments

You have two choices:

Keep getting Child Benefit and pay the charge. This is usually best if your income is under £80,000, because you keep the part that isn’t charged.
Claim, but choose not to be paid. You don’t pay the charge, and you still get National Insurance credits for a child under 12 and your child still gets their National Insurance number automatically. You can restart payments later if your income falls.

Don’t skip the claim altogether. Filling in the claim form and opting out of payments keeps the National Insurance credits, which count towards your State Pension.

How you pay the charge

Through your tax code. If you’re employed and don’t need to fill in a Self Assessment tax return for any other reason, you can use HMRC’s online service to pay the charge through PAYE.
Through Self Assessment. Otherwise, register for Self Assessment by 5 October after the end of the tax year, and pay the charge through your tax return.

The High Income Child Benefit Charge on GOV.UK

Work out your family’s figures

The calculator applies the charge to your Child Benefit and shows what you’d keep, alongside Universal Credit, childcare help and the other benefits you might get.

Start the calculator Or get the iPhone app

Official sources

More guides

Benefits: UK Child Benefits is an independent calculator. It is not affiliated with GOV.UK, HMRC or the Department for Work and Pensions. This guide explains the rules in general and isn’t tax advice; check GOV.UK or ask HMRC about your own situation.