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UK Tax Tools

Child Benefit Calculator

Calculate your UK Child Benefit entitlement and check whether the High Income Child Benefit Charge (HICBC) applies to you. Enter your income and number of children to see your net benefit after any clawback.

Key Takeaway

If you or your partner earn over £60,000, you may need to repay some or all of your Child Benefit through the High Income Child Benefit Charge (HICBC).

Key Facts — 2025-26

First Child (weekly)

£26.05

Additional Child (weekly)

£17.25

HICBC Threshold

£60,000

Full Clawback At

£80,000

Calculate Your Child Benefit

Highest earner in household

Annual Benefit

£2,251.60

£43.30/week

HICBC Charge

£0.00

0% clawback

Net Benefit

£2,251.60

After HICBC

Monthly Net

£187.63

Per month

Benefit Breakdown
Weekly Benefit£43.30
Annual Benefit£2,251.60
HICBC Clawback0%
HICBC Charge£0.00
Net Annual Benefit£2,251.60
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How Child Benefit Works

Child Benefit is a tax-free payment from HMRC to anyone responsible for raising a child under 16 (or under 20 if they remain in approved education or training). You do not need to be the biological parent — guardians, foster carers, and adoptive parents can all claim.

The benefit is paid at two rates: a higher rate for the eldest or only child (£26.05/week for 2025-26), and a lower rate for each additional child (£17.25/week). Payments are made every four weeks, or weekly for single parents.

Claiming Child Benefit is important even if you are not entitled to keep the money, because the claim provides National Insurance credits to any parent or carer who is not working. These credits count toward the 35 qualifying years needed for a full State Pension.

High Income Child Benefit Charge (HICBC) Explained

The HICBC applies when the highest earner in a household has an adjusted net income above £60,000. For every £200 of income above this threshold, 1% of the total Child Benefit is clawed back via self-assessment. Once income reaches £80,000, the full benefit is repaid.

The charge is based on individual income, not household income. This means a household where both parents earn £59,000 each (combined £118,000) pays no HICBC, while a household where one parent earns £70,000 and the other earns nothing would face a 50% clawback.

Prior to April 2024, the HICBC threshold was £50,000 with full clawback at £60,000. The April 2024 changes raised both thresholds and spread the taper over a wider £20,000 range, reducing the effective clawback rate for those in the taper zone.

Worked Example

Scenario: You earn £70,000 and have 2 children. You want to know how much Child Benefit you actually keep after the HICBC.

Step 1 — Calculate the gross benefit: First child: £26.05/week. Second child: £17.25/week. Total weekly benefit: £43.30. Annual benefit: £43.30 × 52 = £2,251.60.

Step 2 — Calculate the HICBC clawback: Your income exceeds the £60,000 threshold by £10,000. Clawback percentage: £10,000 ÷ £200 = 50%. HICBC charge: £2,251.60 × 50% = £1,125.80.

Step 3 — Net benefit: £2,251.60 − £1,125.80 = £1,125.80 per year, or about £93.82 per month. You still benefit from claiming, and the non-working parent (if applicable) still receives NI credits.

Frequently asked questions

What is the High Income Child Benefit Charge?

The HICBC is a tax charge that claws back Child Benefit from families where the highest earner has an adjusted net income above £60,000 (from 2024-25 onwards). For every £200 of income above £60,000, 1% of the Child Benefit is repaid. At £80,000, the full amount is clawed back via self-assessment.

How much is Child Benefit per child in 2025-26?

For 2025-26, Child Benefit is £26.05 per week for the eldest or only child and £17.25 per week for each additional child. This works out to about £1,354.60 per year for one child or £2,251.60 per year for two children.

Should I still claim Child Benefit if I earn over £60,000?

Yes. Claiming ensures the non-working parent receives National Insurance credits toward their State Pension. You can opt out of receiving payments while still being registered, or receive payments and repay via self-assessment. Even with full clawback, the NI credits can be worth thousands of pounds in retirement.

Is HICBC based on household or individual income?

The HICBC is based on the individual income of the highest earner in the household, not combined household income. A household with two earners on £59,000 each pays no HICBC, while a single earner on £70,000 faces a 50% clawback.

When did the HICBC thresholds change?

From 6 April 2024 (the 2024-25 tax year), the HICBC threshold rose from £50,000 to £60,000 and the full clawback point moved from £60,000 to £80,000. The taper is now spread over £20,000 instead of £10,000, halving the effective clawback rate for those in the taper zone.

Sources

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Last updated March 2026. Reflects 2025-26 and 2026-27 tax year rates.

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Last updated 17 April 2026Tax year 2025-26

Data sources: HMRC (gov.uk/hmrc)

This tool is general information only, not financial advice.

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