What is the Child Benefit?
Child Benefit pays a weekly amount for each child — a higher rate for the eldest and a lower rate for each additional child. It is not means-tested at the household level, but at the level of the highest individual earner.
The High Income Child Benefit Charge claws it back between £60,000 and £80,000 of adjusted net income, removing it entirely above £80,000.
Formula & worked example
Charge = Benefit × (Income − £60,000) / £20,000
Worked example: two children at the current £27.05 and £17.90 a week gives £44.95 weekly, or £2,337.40 a year. With the highest earner on £65,000, the charge reclaims 25%, leaving £1,753.05.
How to use this child benefit calculator
- Enter the number of children you claim for.
- Enter the highest single earner's adjusted net income — not household income.
- Adjusted net income is after pension contributions and Gift Aid.
- Check the table to see the effect of reducing your income below thresholds.
Smart tips
- Always claim Child Benefit even if you will repay it all — it protects National Insurance credits toward your State Pension.
- Pension contributions reduce adjusted net income, which can eliminate the charge entirely and is often the best-value move available.
- The charge is based on one individual's income, so two earners on £59,000 each keep the full benefit while a single earner on £80,000 keeps none.
- The charge is collected through Self Assessment, so register if it applies to you.
- You can claim without receiving payment, keeping the NI credits while avoiding the charge and the tax return.
Frequently asked questions
What is the High Income Child Benefit Charge?
A tax charge clawing back Child Benefit when the highest earner has adjusted net income between £60,000 and £80,000, removing it fully above £80,000.
Should I still claim Child Benefit if I earn too much?
Yes — claim but opt out of payments. This preserves National Insurance credits toward your State Pension without triggering the charge.
How can I avoid the charge?
Pension contributions and Gift Aid reduce adjusted net income. Bringing income below £60,000 removes the charge entirely.
Is Child Benefit based on household income?
No — it is based on the highest individual income, which is why two moderate earners can keep more than one high earner.
Want the theory behind the numbers? Browse the Money Blog for worked guides.
Written by Gurjeet Singh, Sharpen Solutions. Last reviewed 15 Oct 2026. Sources: GOV.UK — Child Benefit weekly rates, GOV.UK — High Income Child Benefit Charge: the £60,000–£80,000 taper. How we check these numbers.