Child Benefit Rates 2026
Weekly amounts, annual totals, High Income Child Benefit Charge thresholds and the taper — all figures for the 2026/27 tax year administered by HMRC.
Weekly Rates from 6 April 2026
Annual Totals by Number of Children
How much Child Benefit per year — 2026/27
Full year, no HICBC deductions| Number of children | Weekly total | Every 4 weeks | Annual total |
|---|---|---|---|
| 1 child | £27.05 | £108.20 | £1,406.60 |
| 2 children | £44.95 | £179.80 | £2,337.40 |
| 3 children | £62.85 | £251.40 | £3,268.20 |
| 4 children | £80.75 | £323.00 | £4,199.00 |
| Each extra child | +£17.90 | +£71.60 | +£930.40 |
Annual totals are calculated as weekly rate × 52. Actual annual amounts may vary slightly based on payment cycles and pro-rating at start or end of claim.
What Changed from April 2026
Child Benefit rate comparison — 2025/26 vs 2026/27
3.8% uprating from 6 April 2026| Child | 2025/26 (weekly) | 2026/27 (weekly) | Increase |
|---|---|---|---|
| Eldest or only child | £26.05 | £27.05 | +£1.00/wk |
| Additional children (each) | £17.25 | £17.90 | +£0.65/wk |
High Income Child Benefit Charge (HICBC)
How the HICBC taper works in 2026/27
The charge applies to the higher earner in the household. For every £200 of adjusted net income above £60,000, you repay 1% of your annual Child Benefit.
HICBC thresholds — 2026/27
Unchanged since April 2024| Adjusted net income | Charge rate | Effect on benefit (1 child) |
|---|---|---|
| Under £60,000 | No charge | Full £1,406.60/yr |
| £60,000 | 0% | £1,406.60/yr |
| £65,000 | 25% | £1,054.95/yr |
| £70,000 | 50% | £703.30/yr |
| £75,000 | 75% | £351.65/yr |
| £80,000 and above | 100% | £0 net |
⚠️ Individual income, not household income
The HICBC is assessed on the higher earner's individual income — not the combined household income. A dual-income couple each earning £59,000 (total £118,000) faces no charge. A single earner on £80,000 loses the full benefit. Despite calls for reform, the government confirmed in the 2024 Autumn Budget that a switch to household income will not go ahead.Calculating your HICBC — the formula
Step 1. Find your adjusted net income — your total taxable income minus pension contributions, Gift Aid donations, and certain other reliefs.
Step 2. Subtract £60,000. Divide the result by £200. This gives you a percentage.
Step 3. Multiply that percentage by your annual Child Benefit. The result is the amount you must repay via Self Assessment (or PAYE from September 2025).
Excess = £68,000 − £60,000 = £8,000 ÷ £200 = 40%
HICBC = 40% × £1,406.60 = £562.64 to repay
Net Child Benefit received = £1,406.60 − £562.64 = £843.96
Use our Child Benefit Calculator to run this automatically for your income and number of children.
💡 Pay HICBC through PAYE — from September 2025
Employed individuals whose only Self Assessment obligation is the HICBC can now elect to pay the charge through their PAYE tax code, rather than filing a tax return. HMRC adjusts the tax code automatically. This option is available through the HMRC online service at gov.uk/government/publications/high-income-child-benefit-charge. Those with other Self Assessment obligations — such as self-employment income — continue to file via a return.Why Claim Even if HICBC Applies
Claiming Child Benefit protects your State Pension
A parent or carer who claims Child Benefit — even if they elect not to receive payments — automatically receives Class 3 National Insurance credits for each year they have a child under 12. These credits count towards the 35 qualifying years needed for a full State Pension, which in 2026 is worth up to £11,502 per year. Missing even one year of credits can reduce your eventual State Pension by around £330 per year for life.
Additionally, your child will automatically receive their National Insurance number before they turn 16 when you have an active Child Benefit claim — otherwise, they must apply for one separately at age 16.
Your three options if income exceeds £80,000
| Option | Cash received | HICBC owed | NI credits | Child NI number |
|---|---|---|---|---|
| Claim and receive payments | ✓ Yes | Full amount | ✓ Protected | ✓ Auto-issued |
| Claim but opt out of payments (recommended) | ✗ No | None | ✓ Protected | ✓ Auto-issued |
| Do not claim | ✗ No | None | ✗ At risk | ✗ Must apply |
Eligibility & Key Rules
Who can claim Child Benefit?
| Criterion | Rule |
|---|---|
| Child's age | Under 16, or under 20 if in approved education or training |
| Who claims | The person responsible for the child — parent, guardian, foster parent, or other carer |
| Multiple claims for same child | Only one person can claim Child Benefit for each child |
| Means-tested? | No — income and savings do not affect eligibility |
| Backdating | Up to 3 months from the date you claim — claim as soon as possible after the child is born or arrives in your care |
| Child in hospital or care | Usually continues to be paid for up to 12 weeks; contact HMRC if the period exceeds this |
| How to claim | Online via HMRC account, HMRC app, or by post using form CH2 |
Frequently Asked Questions
How much is Child Benefit in 2026?
From 6 April 2026, Child Benefit is £27.05 per week for an eldest or only child (£1,406.60 per year), and £17.90 per week for each additional child (£930.40 per year). For a family with two children, the annual total is £2,337.00. Payments are made every 4 weeks by HMRC directly into a bank account.
When does the High Income Child Benefit Charge apply?
The HICBC applies when the higher earner in a household has an adjusted net income above £60,000. For every £200 above this threshold, 1% of the annual Child Benefit is repaid. At £80,000 or above, the full amount is clawed back. The charge is assessed on individual income — not combined household income — and is declared through Self Assessment or, from September 2025, through PAYE.
Should I claim Child Benefit if I earn over £80,000?
Yes, in most cases. You can register for Child Benefit but elect not to receive the payments. This costs you nothing — no charge arises — but it protects your National Insurance credits towards your State Pension and ensures your child automatically receives their NI number before age 16. If your income later drops below £60,000, you can switch payments back on at any time.
How far back can I backdate a Child Benefit claim?
Child Benefit can be backdated by a maximum of 3 months from the date you make your claim. If you delay claiming, you lose entitlement to any period beyond 3 months before your application date. Claim as soon as your child is born or arrives in your care to avoid losing payments.
Can I pay the HICBC through PAYE instead of Self Assessment?
Yes, from September 2025. Employed individuals whose only Self Assessment obligation is the HICBC can elect to pay through PAYE — HMRC adjusts your tax code to collect the charge automatically. This is available through HMRC's online service at gov.uk. Those with other Self Assessment obligations — such as self-employment or rental income — continue to file a tax return.
Does Child Benefit affect Universal Credit?
Child Benefit is not counted as income for Universal Credit purposes — receiving it does not reduce your UC award. However, the UC child element and Child Benefit are separate payments. You can receive both simultaneously. See UC Rates 2026 for the amounts paid via Universal Credit for children.
Related Calculators & Rate Pages
Source: HMRC and DWP — Benefit and Pension Rates 2026 to 2027. Rates apply from 6 April 2026. HICBC thresholds are as per the 2024 reform and are unchanged for 2026/27. This page is for informational purposes only and does not constitute tax or financial advice. For personalised guidance on the HICBC, consult a qualified tax adviser or Citizens Advice.
Want to see your exact Child Benefit amount and HICBC liability?
Enter your income and number of children — our calculator handles the taper automatically.
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