Child Benefit is a tax-free payment for people bringing up a child. You can claim for each child you’re responsible for — there’s no limit on the number of children.
A family with two children who claims from birth could receive over £36,000 in Child Benefit by the time the children turn 16 — that’s a significant sum that many families overlook or delay claiming. Despite being available to nearly all families regardless of income, around one in ten eligible families don’t claim it at all.
Since 2012, higher-income families have faced the High Income Child Benefit Charge (HIBC), which claws back Child Benefit via Self Assessment tax returns. Following changes in 2024, the charge now kicks in at £60,000 of adjusted net income and is fully withdrawn at £80,000 — a reform that restored full Child Benefit eligibility to millions of families who had lost it under the old £50,000 threshold.
Even if you or your partner earns over £80,000 and will pay it all back, it’s still worth registering for Child Benefit. The NI credits that come with it — protecting your State Pension record for the years you’re raising young children — are worth hundreds of pounds per year, and they’re free.
For the wider cluster view covering tax, NI credits, older children and special cases, start with the main Child Benefit hub.
What is Child Benefit?
Key Facts
| Feature | Details |
|---|---|
| Who can claim | Anyone responsible for a child under 16 (or under 20 in approved education/training) |
| Based on income? | No — but High Income Charge applies above £60,000 |
| Taxable? | No (but HIBC claws back via tax if income over £60k) |
| Paid to | Usually the primary carer |
| Payment frequency | Every 4 weeks (some single parents: every week) |
2026/27 Rates
| Child | Weekly Rate | Annual Amount |
|---|---|---|
| First child | £26.05 | £1,354.60 |
| Each additional child | £17.25 | £897.00 |
Example: A family with 3 children receives £26.05 + £17.25 + £17.25 = £60.55 per week (£3,148.60/year).
Eligibility
Who Can Claim
| Requirement | Details |
|---|---|
| Child’s age | Under 16, or under 20 in approved education/training |
| Responsibility | You’re responsible for the child (they live with you or you pay the most towards their upkeep) |
| Residency | You live in the UK |
| Habitual residence | You’re habitually resident in the UK, Channel Islands, Isle of Man, or EEA |
Approved Education and Training (16–19)
Child Benefit continues until your child turns 20 if they’re in approved education or training:
| Qualifies | Doesn’t Qualify |
|---|---|
| A levels or Scottish Highers | University/HE courses |
| NVQs up to level 3 | Apprenticeships (paid) |
| Home education (if started before 16) | Employment |
| BTECs (non-advanced) |
You must tell HMRC when your child leaves approved education or training.
Who Is “Responsible” for a Child?
Only one person can claim Child Benefit for a child at a time. If two people could claim (e.g., separated parents), it usually goes to the person the child lives with.
The High Income Child Benefit Charge (HIBC)
The HIBC was introduced in 2013 as a means of reducing Child Benefit payments to higher earners without a formal means test. Rather than stopping Child Benefit at source, the system lets you claim it, then reclaims a portion via your Self Assessment tax return. This design means you must register for Self Assessment if you’re above the threshold — failure to do so can result in penalties even if you didn’t realise the charge applied.
The key threshold is your adjusted net income — not your salary. Pension contributions, Gift Aid donations, and trading losses can all reduce this figure, potentially bringing you below the threshold.
How It Works
If either you or your partner earns over £60,000, you’ll need to pay back some or all of Child Benefit through your tax return.
| Income | You Pay Back |
|---|---|
| Under £60,000 | Nothing — keep all Child Benefit |
| £60,000–£80,000 | 1% of Child Benefit for every £200 over £60,000 |
| Over £80,000 | All of it — 100% clawed back |
Example: You earn £70,000. The excess over £60,000 is £10,000. 1% × (£10,000 ÷ £200) = 50% of Child Benefit is repaid.
What Counts as Income for HIBC?
| Included | Not Included |
|---|---|
| Salary and wages | Child Benefit itself |
| Self-employment profit | Non-taxable benefits |
| Rental income | ISA interest |
| Pension income | Pension contributions (these reduce your adjusted net income) |
| Savings and dividend income above dividend allowance |
Tip: Making pension contributions reduces your adjusted net income, which is used for HIBC calculations. Contributing more to your pension can bring you under the £60,000 threshold.
Should You Still Claim?
Even if you’ll pay it all back, you should still claim Child Benefit because:
- NI credits — Claiming gives you Class 3 NI credits towards your State Pension while your child is under 12
- Your child gets an NI number automatically at age 16
- Your child counts as a dependant for Pension Credit and other calculations
If you don’t want to receive the payments (to avoid having to file a Self Assessment return), you can opt out of payments but still register for Child Benefit. This protects your NI record.
NI Credits from Child Benefit
Why These Matter
This is one of the most underappreciated aspects of Child Benefit. If you’re a parent who has stepped back from work (or works part-time below the NI threshold), Child Benefit is your primary way of building your State Pension entitlement without working or paying NI. Each qualifying year of NI contributions is worth roughly £329 extra in retirement pension per year for life. A parent who takes five years off work with young children could protect £1,645/year of pension — an incredibly valuable benefit that comes automatically with Child Benefit.
| Child’s Age | Benefit |
|---|---|
| Under 12 | Class 3 NI credits (full State Pension qualifying years) |
| 12 or over | No NI credits |
These credits fill gaps in your NI record that would otherwise cost £824.20 per year to buy voluntarily.
Partners and NI Credits
If you’re not the main Child Benefit claimant but you’re their partner, you can apply for NI credits to be transferred to you instead — for example, if you’re the stay-at-home parent.
How to Claim
Online
- Sign in to your HMRC account at gov.uk/child-benefit
- Add a new child claim
- You’ll need the child’s birth certificate details
By Post
- Download form CH2 from gov.uk
- Complete and send to: Child Benefit Office, PO Box 1, Newcastle upon Tyne, NE88 1AA
When to Claim
Claim as soon as possible after your child is born or comes to live with you. Child Benefit can only be backdated 3 months, so delays cost money.
What You’ll Need
| Information | Details |
|---|---|
| Child’s details | Full name, date of birth |
| Your NI number | Your National Insurance number |
| Bank details | Where to pay the benefit |
| Birth certificate | Or adoption certificate |
| Partner’s details | If applicable |
Payments
How You’re Paid
| Detail | Information |
|---|---|
| Payment method | Direct to your bank account |
| Frequency | Every 4 weeks |
| Single parents | Option to receive weekly |
| First payment | Usually within 3 weeks of claim |
When Payments Stop
Child Benefit stops automatically on 31 August after the child’s 16th birthday — unless they stay in approved education/training. If they do, you must tell HMRC or payments stop.
Child Benefit also stops if:
- The child leaves education/training
- The child starts work (16+ hours/week)
- They begin an apprenticeship
- They go into local authority care
Changes You Must Report
Tell HMRC immediately if:
| Change | Why |
|---|---|
| Child leaves school or training | Payments must stop |
| Child goes into care | Payments must stop |
| Child lives with someone else | Payments may need to transfer |
| Your income goes over £60,000 | HIBC applies |
| You leave the UK | Eligibility may change |
| Child dies | Payments must stop — but you get an 8-week run-on |
Child Benefit and Other Benefits
Universal Credit
Child Benefit counts as income in UC calculations. Roughly speaking, each £1 of Child Benefit you receive reduces your UC by 55 pence (the UC taper rate). This doesn’t mean you should stop claiming — you’ll almost always be better off claiming both.
Child Tax Credit
Child Tax Credit was replaced by Universal Credit for new claimants. If you’re still on Child Tax Credit (legacy), Child Benefit doesn’t reduce it.
Housing Benefit and Council Tax Reduction
Child Benefit doesn’t usually directly reduce these benefits.
Appealing a Decision
If your Child Benefit claim is refused:
- Request a Mandatory Reconsideration within 1 month
- If refused, appeal to the Social Security and Child Support Tribunal
- Get free help from Citizens Advice
Quick Reference
| Question | Answer |
|---|---|
| Rate — first child | £26.05/week |
| Rate — additional children | £17.25/week each |
| Taxable? | No (HIBC may apply above £60k income) |
| Claim deadline | No deadline, but 3-month backdating limit |
| NI credits? | Yes, for children under 12 |
| Maximum income before HIBC | £60,000 (adjusted net income) |
| HIBC fully claws back at | £80,000+ |
| Claim online? | Yes, via HMRC account |