Child Benefit is one of the most widely claimed benefits in the UK, paid to anyone responsible for raising a child under 16 (or under 20 in approved education). It’s a regular, tax-free payment designed to help with the costs of bringing up children — and it comes with a valuable National Insurance credit that protects your State Pension.
Despite being straightforward in principle, Child Benefit has become more complex since the introduction of the High Income Child Benefit Charge (HICBC) in 2013. If you or your partner earn above £60,000, you may need to repay some or all of the benefit through Self Assessment. This has led to confusion — with hundreds of thousands of families either not claiming at all or facing unexpected tax bills.
The HICBC thresholds changed in April 2024, raising the point at which clawback begins from £50,000 to £60,000 and full repayment from £60,000 to £80,000. Understanding these rules is essential for families where one parent earns a higher income. But even if you’d repay 100% of the benefit, there are important reasons to register.
This guide brings together every Child Benefit article on PocketWise, helping you understand the rules, calculate your entitlement, and make the right decision for your family.
Child Benefit Essentials
Start here to understand how Child Benefit works, who can claim, and current rates.
- Child Benefit Guide — A complete overview of Child Benefit, covering eligibility, how to claim, payment schedules, and what happens when your child leaves school.
- Child Benefit Rates 2026/27 — The current weekly and annual rates for the eldest child and additional children for the 2026/27 tax year.
- Child Benefit Calculator — Work out exactly how much Child Benefit you’ll receive based on the number of children in your household.
- Child Benefit Backdating — How far back you can claim, the 3-month rule, and what to do if you missed claiming at birth.
Child Benefit & National Insurance
One of the most overlooked aspects of Child Benefit is the NI credit it provides, which can protect your State Pension.
- Child Benefit and NI Credits — How registering for Child Benefit gives you National Insurance credits, why this matters for your State Pension, and how to transfer credits between parents.
- What Happens If I Don’t Claim Child Benefit? — The potential impact on your State Pension of not registering, even if you opt out of payments due to the HICBC.
The High Income Child Benefit Charge
If you or your partner earn above £60,000, you need to understand how the HICBC works and whether it makes sense to keep receiving payments.
- Should I Claim Child Benefit on a Higher Rate? — A decision guide for higher earners weighing up the NI credits against the HICBC, including when it makes financial sense to opt out of payments but still register.
- Can I Get Child Benefit Earning Over £60K? — How the HICBC works at different income levels, with worked examples showing how much you’d repay at £65K, £70K, and £80K.
- Child Benefit Self Assessment — A practical guide to reporting Child Benefit on your Self Assessment tax return, including how to calculate the charge and when to register.
Special Circumstances
Child Benefit rules vary depending on your family situation. These guides cover specific scenarios.
- Child Benefit for Ages 16+ — When Child Benefit continues after your child turns 16, qualifying education and training, and when to notify HMRC about changes.
- Child Benefit for Single Parents — How Child Benefit works for single-parent families, including who claims when parents share care.
- Child Benefit Guardian’s Allowance — Extra financial support if you’re raising a child whose parents have died, including eligibility and how to claim alongside Child Benefit.
- Child Benefit Two-Child Limit — How the two-child limit in Universal Credit and Tax Credits interacts with Child Benefit (which is not subject to the same limit).
What Is Child Benefit and How Does It Work?
Child Benefit is a regular government payment for anyone responsible for raising a child under 16 (or under 20 in approved full-time education/training). It is paid by HMRC and is available to all families regardless of income — though higher earners may have to pay some or all of it back via the High Income Child Benefit Charge (HICBC).
2026/27 rates:
- Eldest or only child: £26.05/week (£1,354.60/year)
- Each additional child: £17.25/week (£897/year)
These rates apply from April 2026. Child Benefit is usually updated in April each year in line with the Consumer Prices Index (CPI).
Who Should Claim?
Claim even if you think you’ll have to pay it back. This is the single most important message about Child Benefit. The reasons:
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National Insurance credits: The person claiming Child Benefit for a child under 12 receives automatic Class 3 NI credits. These count toward the State Pension qualification years. At £230.25/week (£11,973/year), a single missed NI year costs approximately £6.58/week (£342/year) in State Pension for life. For a 20-year retirement, that one missed credit is worth around £6,840.
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Children’s NI numbers: Claiming Child Benefit ensures your child automatically gets their National Insurance number shortly before their 16th birthday.
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HICBC can be avoided: Higher earners can use pension contributions to reduce adjusted net income and avoid the charge (see section below).
The High Income Child Benefit Charge (HICBC) Explained
If either partner in the household has adjusted net income above £60,000, a tax charge kicks in:
| Adjusted net income | Charge |
|---|---|
| Under £60,000 | 0% — keep all Child Benefit |
| £60,001–£79,999 | 1% of Child Benefit per £200 over £60,000 (tapered) |
| £80,000+ | 100% — effectively all Child Benefit clawed back |
The taper means someone earning £70,000 loses 50% of their Child Benefit. Someone on £80,000 loses all of it.
However, pension contributions reduce adjusted net income. A parent on £80,000 who contributes £20,000 to pension brings their adjusted net income to £60,000 — keeping full Child Benefit and saving 40% tax on the pension contribution simultaneously.
Applying for Child Benefit
Apply as soon as possible after your child is born (or comes to live with you). You can apply:
- Online at gov.uk/child-benefit
- By post using form CH2
Don’t delay. Child Benefit can be backdated by up to 3 months from the date of claim. Delays beyond 3 months mean permanently lost payments.
Related Guides
- Child Benefit Guide — core guide with rates and eligibility
- Should I Claim Child Benefit with High Income? — the NI credits case for higher earners
- Child Benefit Self Assessment — reporting on tax return
- Child Benefit for Ages 16+ — continued payments in education
- Guardian’s Allowance — extra support for orphaned children