Family & Benefits

Child Benefit Calculator UK 2026/27 — Entitlement & High Income Charge

Child Benefit is paid to those responsible for children under 16 (or under 20 in approved education/training). The 2026/27 rate is £26.05/week for the eldest child and £17.25/week for each additional child. If either parent earns over £60,000, the High Income Child Benefit Charge (HICBC) may claw back some or all of the benefit.

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👶 Child Benefit & HICBC Calculator — 2026/27
Enter your details to see your annual Child Benefit and any High Income Charge that applies.
Adjusted net income = gross income minus pension contributions and Gift Aid donations

2026/27 rates: £26.05/week (eldest), £17.25/week (each additional child). HICBC applies at 1% per £200 of income above £60,000. Fully withdrawn at £80,000.

Child Benefit Rates 2026/27

ChildWeekly rateAnnual (52 weeks)
Eldest / only child£26.05£1,354.60
Each additional child£17.25£897.00

The High Income Child Benefit Charge (HICBC)

If you or your partner has an adjusted net income over £60,000, HMRC claws back Child Benefit through a tax charge. From April 2024, the threshold was raised from £50,000 to £60,000. The charge is calculated at 1% of your Child Benefit for every £200 of income above £60,000. At £80,000 or above, the charge equals 100% of the Child Benefit — meaning you effectively receive nothing.

You can choose to: (1) keep claiming and pay the charge through Self Assessment, or (2) opt out of Child Benefit entirely. Even if you opt out, it is worth registering for Child Benefit to protect your State Pension National Insurance credits, especially if you are not working.

Protecting Your State Pension

Child Benefit claimants get National Insurance credits for each week they receive benefit — protecting their State Pension record. If you opt out due to the HICBC, you can still claim Child Benefit at a nil rate to preserve these NI credits without receiving any money.

How to Claim Child Benefit

You can claim Child Benefit as soon as you've registered your child's birth, and it can be backdated up to three months from the date of your claim — so it's worth applying promptly rather than waiting. Only one person can claim per child, and it's usually the main carer, since the person named on the claim is who receives the National Insurance credits attached to it. Claims can be made online through the HMRC app or the gov.uk website, and you'll need your child's birth certificate details along with your own National Insurance number. Payments are typically made every four weeks, though single parents and those receiving certain other benefits can request weekly payments instead.

When Does Child Benefit Stop?

Child Benefit continues automatically until the August after your child turns 16. If your child stays in full-time non-advanced education (such as A-Levels, T-Levels, or equivalent) or an approved training course, you can extend the claim up to their 20th birthday — but this doesn't happen automatically, you need to confirm to HMRC that your child is continuing in education each time you're asked, usually via a letter or online update around their 16th birthday. If your child leaves education or training, or turns 20, the benefit stops from the following pay period. Universities and most apprenticeships (aside from a small number of approved training schemes) don't count as qualifying education for these purposes.

Frequently Asked Questions

Does HICBC apply if only one of us earns over £60,000?+
Yes. HICBC applies to whichever partner has the higher income — even if the other partner is the one claiming Child Benefit. The charge falls on the higher earner and must be declared via Self Assessment.
What is adjusted net income?+
Adjusted net income is your total taxable income minus certain reliefs — primarily personal pension contributions (gross amount) and Gift Aid donations. If you earn £70,000 but pay £8,000 gross into a personal pension, your adjusted net income is £62,000 for HICBC purposes.
Can I reduce the HICBC by making pension contributions?+
Yes. Increasing your pension contributions reduces your adjusted net income and therefore reduces or eliminates the HICBC. This is a common and legitimate tax planning strategy for earners between £60,000 and £80,000.
Should I opt out of Child Benefit to avoid the hassle?+
If you earn over £80,000 and do not have a partner claiming, opting out is simpler as you will receive nothing net. However, you should still register for Child Benefit at a nil rate to protect your State Pension NI credits. If you earn between £60,000 and £80,000, claiming and paying the charge via Self Assessment is often still worth doing as you will keep a portion of the benefit.
Can Child Benefit be split between separated parents?+
No, only one person can claim Child Benefit for a given child at any time — it cannot be split or shared between two households, even where care is genuinely shared 50/50. Separated parents usually agree between themselves who will claim, often based on whose income makes the HICBC less of an issue, or who benefits most from the NI credits attached to the claim.
Do I need to reapply for Child Benefit each tax year?+
No, once you're claiming, payments continue automatically without any need to reapply annually — the exception is when your child reaches 16, at which point HMRC will contact you to confirm whether they're continuing in approved education or training, since this determines whether the claim extends beyond the automatic cut-off in August after their 16th birthday.