Child Benefit & HICBC Calculator

For 2025–26, child benefit is £26.05 per week for the eldest qualifying child and £17.25 per week for each additional child. These rates are usually uprated each April in line with inflation. Payments are made every four weeks (so usually £104.20 per four weeks for one child).

The HICBC is a tax charge that claws back child benefit from higher earners. It applies when either parent's adjusted net income exceeds £60,000 (from April 2024 — previously £50,000). The charge is 1% of the child benefit for every £200 of income above £60,000, reaching 100% (full clawback) at £80,000.

Even if the HICBC wipes out all your child benefit, it's still worth claiming (or opting out of payments but remaining registered). Claiming builds National Insurance credits for the claiming parent — important for State Pension entitlement, particularly for parents who aren't working. You can opt out of payments while keeping the NI credits.

Adjusted net income is your total income minus: pension contributions (gross), Gift Aid donations (grossed up), and certain other allowable deductions. It's different from your taxable income. Increasing pension contributions is the most common strategy to reduce adjusted net income and reduce or avoid the HICBC.

The HICBC applies to whichever partner has the higher adjusted net income — not necessarily the partner receiving the child benefit payments. If both partners earn over £60,000, the charge applies to the higher earner. Each household only pays one HICBC even if both parents earn over the threshold.