Child Benefit is £27.05 a week for the eldest or only child and £17.90 a week for each additional child in 2026/27: £1,407 a year for one child, £2,337 for two, £3,268 for three. It is not means-tested, but once either parent’s adjusted net income passes £60,000 the High Income Child Benefit Charge claws it back at 1% for every £200, until nothing is left at £80,000. The rates, the charge and the two decisions it forces on higher earners are set out below.
The rates
gov.uk lists the weekly amounts as “Eldest or only child: £27.05” and “Additional children: £17.90 per child”. Payments are normally made every four weeks.
| Children | Weekly | Every four weeks | Yearly |
|---|---|---|---|
| 1 | £27.05 | £108.20 | £1,407 |
| 2 | £44.95 | £179.80 | £2,337 |
| 3 | £62.85 | £251.40 | £3,268 |
| 4 | £80.75 | £323.00 | £4,199 |
The benefit is paid to whoever claims for the child, usually until the child is 16, or 20 if they stay in approved education or training. Claims can be backdated by up to three months, so a late claim after a birth loses nothing if it is made within that window. The Child Benefit calculator gives the figure for any number of children.
The charge above £60,000
The High Income Child Benefit Charge applies when a claimant or their partner has adjusted net income “over £60,000 for tax years starting from 2024 to 2025”. gov.uk explains the mechanism directly: “You’ll pay back 1% of your Child Benefit for every £200 you earn over the threshold.” At £80,000 the charge equals the whole benefit. Where both partners are over the threshold, “whoever has the higher income is responsible for paying the tax charge”.
Adjusted net income is total taxable income less gross pension contributions and Gift Aid donations, so it is not the same as salary, and it is assessed on each individual rather than the household. Two parents on £55,000 each pay no charge; one parent on £70,000 with a partner earning nothing pays half the benefit back.
| Adjusted net income | Charge, two children | Kept, two children |
|---|---|---|
| £60,000 | £0 | £2,337 |
| £62,000 | £234 (10%) | £2,103 |
| £65,000 | £584 (25%) | £1,753 |
| £70,000 | £1,169 (50%) | £1,169 |
| £75,000 | £1,753 (75%) | £584 |
| £80,000 or more | £2,337 (100%) | £0 |
The charge is collected through Self Assessment or, for employees, through a tax code adjustment. gov.uk requires payment through Self Assessment for the self-employed and where the charge was not settled by 31 January after the tax year.
What it does to the marginal rate
Between £60,000 and £80,000 the charge adds to the 40% income tax and 2% National Insurance already due on each extra pound. For a family with two children the clawback is £117 for every £1,000 of income, so the effective marginal rate is about 54%; with one child it is £70 per £1,000, about 49%; with three children it approaches 58%. A £5,000 pay rise from £65,000 to £70,000 for a two-child family is worth £2,900 after tax and National Insurance and £2,316 after the charge. The marginal tax rate calculator includes the charge in its figures, and our guide to £60,000 after tax sets it in the context of that salary.
Two ways to reduce or avoid the charge
Pension contributions. Because the charge is based on adjusted net income, a gross pension contribution reduces it pound for pound. Someone on £62,000 with two children who contributes £2,000 to a pension removes the £234 charge and gets 40% tax relief on the contribution, so the £2,000 in the pension costs about £966 of take-home. At £70,000 the contribution needed to escape the charge entirely is £10,000, which costs about £4,831 after relief and the charge saved. The Child Benefit charge calculator works out the contribution for any income and the real cost.
Opting out of payments without giving up the claim. gov.uk states that “you can make a claim and opt out of getting payments if you do not want to pay the charge”, and that “you can still get the other advantages of Child Benefit like National Insurance credits”. The credits matter: a parent who is not working or earning below the National Insurance threshold builds qualifying years towards the State Pension through the claim. Anyone over £80,000 who would repay the whole benefit should still claim and opt out rather than not claim at all, and the claim should be in the name of the non-working or lower-earning partner so that the credits go to the person who needs them.
Common questions
How much is Child Benefit in 2026/27? £27.05 a week for the eldest or only child and £17.90 a week for each additional child. That is £1,407 a year for one child and £2,337 for two.
Is Child Benefit means-tested? No. Anyone responsible for a child can claim. The High Income Child Benefit Charge then recovers some or all of it from a claimant or partner whose adjusted net income is above £60,000.
At what income do I lose Child Benefit? The charge starts above £60,000 of adjusted net income and reaches 100% at £80,000. Between the two, 1% of the benefit is repaid for every £200 of income over £60,000.
Is the £60,000 based on household income? No. It is assessed on the higher earner’s individual adjusted net income. Two partners each on £59,000 pay no charge.
Should I stop claiming if I earn over £80,000? Claim and opt out of the payments instead. The claim protects National Insurance credits for a non-working partner and registers the child for a National Insurance number at 16, without any charge to pay.
Can pension contributions reduce the charge? Yes. Gross pension contributions reduce adjusted net income, so a contribution that takes you back to £60,000 removes the charge entirely, and the contribution also attracts higher rate tax relief.
Information, not financial advice. Rates and rules are quoted from gov.uk: Child Benefit and gov.uk: High Income Child Benefit Charge for 2026/27; worked figures are estimates from the site’s calculators. Check your own circumstances against gov.uk before acting on them.