The High Income Child Benefit Charge (HICBC) claws back Child Benefit when the highest earner in a household has an adjusted net income above £60,000. The taper: at exactly £60,000 you repay nothing; at £80,000 you repay 100%. For 2026/27, Child Benefit is £26.05/week for the eldest child and £17.25/week for each additional child.
Even if you expect to repay it, it's usually worth claiming — the National Insurance credits that come with registration count towards your State Pension regardless of whether you receive payments.
Child Benefit provides valuable financial support to families — £25.60 per week for the first child and £16.95 for each additional child. However, if either parent earns over £60,000, the High Income Child Benefit Charge (HICBC) claws back some or all of the benefit. This calculator shows exactly how much you keep or need to repay.
The charge applies to the partner with the higher income (not necessarily the person who receives the Child Benefit). For every £100 you earn above £60,000, you repay 1% of the Child Benefit received. At £80,000 or above, the charge equals 100% of the benefit — meaning you effectively receive nothing.
Importantly, the charge is based on your adjusted net income, not your gross salary. You can reduce your adjusted income through pension contributions, Gift Aid donations, and certain trading losses. A parent earning £70,000 who contributes £10,000 to their pension would see their adjusted income drop to £60,000 — eliminating the HICBC entirely while also benefiting from pension tax relief.
Even if the charge equals 100% of your benefit, it is usually worth continuing to claim. This is because claiming preserves your National Insurance credits, which count towards your State Pension. A parent who stops claiming and does not work enough to earn NI credits could lose out on thousands of pounds in State Pension payments later in life.
From April 2024, the government raised the HICBC thresholds to reduce the number of families caught by the charge:
| Income Level | Charge Rate | Action Needed |
|---|---|---|
| Under £60,000 | 0% | Keep claiming — no charge |
| £60,000 – £80,000 | 1% per £200 over £60k | Claim but file Self Assessment |
| Over £80,000 | 100% | Consider opting out (but protect NI credits) |
Before April 2024: The charge started at £50,000 and reached 100% at £60,000. The new thresholds mean a family with one child where the higher earner makes £65,000 now pays 25% of their child benefit back instead of 50%.
Your adjusted net income determines the charge — not your gross salary. You can legally reduce it through:
Opting out means you won't receive payments, so you won't have a charge. However, the person claiming child benefit gets National Insurance credits that count toward their State Pension. If you're not working or not paying enough NI, these credits are valuable. Fill in the form to opt out of payments but still protect your credits.
No charge applies. The HICBC is based on the higher earner's income. If both earn £55,000, neither exceeds the £60,000 threshold, so you keep 100% of child benefit with no tax charge. This is a common source of confusion — it's based on individual income, not household income.
If your adjusted net income is between £60,000 and £80,000 and you receive child benefit, you must register for Self Assessment and pay the charge by 31 January following the tax year. You can opt out of child benefit payments instead to avoid Self Assessment, but you should still protect your NI credits. If your income drops below £60,000, you can restart your claim.
All calculations are verified against official HMRC thresholds and rates for the 2026/27 tax year. Figures are updated within 24 hours of any HMRC announcement. Calculations are for guidance only — consult a qualified accountant for personalised advice.