Child Benefit is one of the few universal benefits left in the UK — every parent or guardian responsible for a child can claim, regardless of income. Here are the rates, thresholds, and key dates for the 2026/27 tax year.
Child Benefit Rates 2026/27
| Child | Weekly rate | 4-weekly payment | Annual total |
|---|---|---|---|
| Eldest or only child | £26.05 | £104.20 | £1,354.60 |
| Each additional child | £17.25 | £69.00 | £897.00 |
Annual Child Benefit by Family Size
| Number of children | Weekly total | Annual total |
|---|---|---|
| 1 child | £26.05 | £1,354.60 |
| 2 children | £43.30 | £2,251.60 |
| 3 children | £60.55 | £3,148.60 |
| 4 children | £77.80 | £4,045.60 |
| 5 children | £95.05 | £4,942.60 |
Child Benefit Rate History
| Tax year | Eldest child (weekly) | Additional child (weekly) |
|---|---|---|
| 2026/27 | £26.05 | £17.25 |
| 2025/26 | £26.05 | £17.25 |
| 2024/25 | £25.60 | £16.95 |
| 2023/24 | £24.00 | £15.90 |
| 2022/23 | £21.80 | £14.45 |
| 2021/22 | £21.15 | £14.00 |
Child Benefit rates are normally uprated each April in line with the Consumer Prices Index (CPI) from the previous September. The rates for 2026/27 remain the same as 2025/26.
High Income Child Benefit Charge (HICBC) — 2026/27 Thresholds
If either parent has an individual income above £60,000, the High Income Child Benefit Charge applies. This is a tax charge that claws back some or all of the Child Benefit through Self Assessment.
How HICBC Works
| Income | Effect |
|---|---|
| Under £60,000 | Keep all Child Benefit — no charge |
| £60,000–£80,000 | Repay 1% of Child Benefit for every £200 over £60,000 |
| Over £80,000 | Charge equals 100% of Child Benefit received |
The charge is based on the income of the higher-earning parent — not household income. If one parent earns £90,000 and the other earns nothing, the charge applies. If both parents earn £59,000 (£118,000 household income), no charge applies.
HICBC Worked Examples — 2 Children (£2,251.60 per year)
| Higher earner’s income | HICBC charge | Child Benefit kept | Net benefit |
|---|---|---|---|
| £55,000 | £0 | £2,251.60 | £2,251.60 |
| £60,000 | £0 | £2,251.60 | £2,251.60 |
| £62,000 | £225.16 | £2,251.60 | £2,026.44 |
| £65,000 | £562.90 | £2,251.60 | £1,688.70 |
| £70,000 | £1,125.80 | £2,251.60 | £1,125.80 |
| £75,000 | £1,688.70 | £2,251.60 | £562.90 |
| £80,000 | £2,251.60 | £2,251.60 | £0 |
HICBC Threshold History
| Tax year | Charge starts | Charge reaches 100% |
|---|---|---|
| 2026/27 | £60,000 | £80,000 |
| 2025/26 | £60,000 | £80,000 |
| 2024/25 | £60,000 | £80,000 |
| 2023/24 | £50,000 | £60,000 |
| 2022/23 | £50,000 | £60,000 |
The threshold was raised from £50,000 to £60,000 in April 2024, taking around 170,000 families out of the charge entirely.
Why You Should Always Register — Even if You Opt Out
Registering for Child Benefit — even if you choose not to receive payments — provides a critical National Insurance benefit. The parent who claims receives Class 3 NI credits automatically for each year they have a child under 12.
These credits count towards the 35 qualifying years needed for a full State Pension. Without them, a stay-at-home parent could lose out on up to £6,600 per year in State Pension income.
Three options if the higher earner is over £80,000:
- Register but opt out of payments — no cash received, no HICBC to pay, but NI credits are protected
- Receive payments and pay HICBC — net effect is zero, but you must file a Self Assessment tax return
- Don’t register at all — worst option, you lose NI credits with no benefit
Option 1 is almost always best for families where the higher earner is clearly above £80,000.
How to Claim Child Benefit
You can claim Child Benefit:
- Online through your Government Gateway account
- By post using form CH2, available from the Child Benefit Office
What You Need to Claim
| Document | Details |
|---|---|
| Child’s birth certificate | Original or certified copy |
| Your National Insurance number | Both parents if claiming jointly |
| Bank or building society details | For payment |
| Child’s details | Full name, date of birth |
You should claim within 3 months of the child being born or coming into your care. Claims can only be backdated 3 months.
Child Benefit and Self Assessment
If you or your partner earns over £60,000, the person with the higher income must file a Self Assessment tax return to pay the HICBC — even if they don’t normally file.
You can estimate the charge using the Child Benefit tax calculator.
Reducing Income Below the HICBC Threshold
Certain actions can reduce your “adjusted net income” below £60,000, removing or reducing the charge:
- Pension contributions — Employer or personal contributions reduce adjusted net income. If you earn £65,000 and contribute £6,000 to a pension, your adjusted income falls to £59,000
- Gift Aid donations — Charitable donations are grossed up and reduce adjusted net income
- Salary sacrifice — Arrangements for pension, childcare vouchers, or cycle-to-work schemes reduce taxable income
Contributing to a pension is the most common and effective strategy. A parent earning £65,000 who contributes £5,000 extra to their pension could save the entire HICBC charge while boosting their retirement savings.
Child Benefit Payment Dates 2026/27
Child Benefit is paid every 4 weeks, usually on a Monday or Tuesday. If the payment date falls on a bank holiday, payment arrives on the last working day before.
You can check your exact payment dates through:
- Your HMRC online account
- The HMRC app
- The Child Benefit helpline: 0300 200 3100
Child Benefit for Over-16s
Child Benefit doesn’t automatically stop at 16. You can continue to receive it for a child aged 16–19 if they are in:
| Qualifying education/training | Examples |
|---|---|
| Full-time non-advanced education | A-levels, T-levels, Scottish Highers, BTECs |
| Approved training | Traineeships, Foundation programmes |
| Not qualifying | University degrees, employment, apprenticeships |
You must tell the Child Benefit Office when your child leaves qualifying education or training. Otherwise, you may have to repay overpaid benefit.
Child Benefit and Other Benefits
| Benefit | Interaction with Child Benefit |
|---|---|
| Universal Credit | Child Benefit counts as income but doesn’t reduce UC directly |
| Tax Credits | Child Benefit is not counted as income for tax credits |
| Council Tax Reduction | Usually not affected by Child Benefit |
| Housing Benefit | Child Benefit is counted as income |
| Guardian’s Allowance | Payable in addition to Child Benefit (£21.75/week) |
Key Dates for 2026/27
| Date | Event |
|---|---|
| 6 April 2026 | 2026/27 tax year starts — new rates apply |
| 5 April 2027 | 2026/27 tax year ends |
| 31 January 2028 | Deadline for 2026/27 Self Assessment (to pay any HICBC) |