Child benefit is one of the most widely claimed benefits in the UK. It provides regular payments to families with children, regardless of how much the parents earn. However, since 2013, higher earners may need to repay some or all of the benefit through the High Income Child Benefit Charge. This guide covers everything you need to know — from how much you get to whether it is still worth claiming if you earn a high salary.
What Is Child Benefit?
Child benefit is a regular payment from the government to parents or guardians responsible for raising children. It is paid by HMRC and is not means-tested — meaning there is no upper income limit to receive it.
You can claim for:
- All children under 16
- Young people aged 16 to 19 if they are in approved education or training (such as A-levels, NVQs, or certain apprenticeships)
How Much Is Child Benefit?
For the 2025 to 2026 tax year, the rates are:
| Child | Weekly Amount | Annual Amount |
|---|---|---|
| First child | £26.05 | £1,355 |
| Each additional child | £17.25 | £897 |
These amounts are usually reviewed and adjusted each April.
Example: Family With Two Children
- First child: £26.05 per week
- Second child: £17.25 per week
- Total: £43.30 per week
- Annual: £2,252
Who Is Eligible?
You can claim child benefit if you are responsible for a child under 16 (or under 20 in approved education or training). There is no income limit to receive the payments. You do not need to be working — you can claim whether you are employed, self-employed, or not working at all.
Only one person can claim for each child. If the child splits time between two households, the parent who receives Child Benefit for the child is typically the one the child lives with for the majority of the time.
The High Income Child Benefit Charge (HICBC)
The HICBC is where child benefit becomes more complicated for higher earners. If you or your partner earn above £60,000 in a tax year, you may need to repay some or all of the child benefit through a Self Assessment tax return.
How the Charge Works
- The charge starts at 1% of the child benefit amount for every £200 your income exceeds £60,000.
- The charge increases gradually until it reaches 100% at an income of £80,000.
- This means if your income is £80,000 or more, you effectively repay the entire child benefit through the charge.
HICBC Rate Table
| Income | Charge Rate | Net Child Benefit Retained (for 1 child at £1,355/year) |
|---|---|---|
| £60,000 or below | 0% | Full amount |
| £64,000 | 20% | £1,084 |
| £70,000 | 50% | £678 |
| £76,000 | 80% | £271 |
| £80,000+ | 100% | £0 |
Who Pays the Charge?
The charge applies to the higher earner in a couple, not the person who claims the benefit. If both partners earn above £60,000, the charge applies to the one with the higher income.
Should High Earners Still Claim?
This is one of the most debated questions in UK personal finance. Many high earners choose not to claim child benefit at all to avoid the hassle of Self Assessment. However, there is a strong argument that you should always claim, even if you end up repaying the charge.
The NI Credits Argument
When you claim child benefit, the government credits National Insurance contributions to the parent who is not working or earning below the NI threshold. These credits count towards your State Pension entitlement.
If you do not claim, you do not receive these credits. This can result in gaps in your NI record, which could reduce your State Pension. Over a full career, that difference can be worth tens of thousands of pounds.
Always Claim, Even If You Repay
Even if you earn more than £80,000 and the HICBC wipes out the entire benefit, claiming still:
- Preserves your NI credits for State Pension
- Keeps your record with HMRC up to date
- Gives you the option to adjust later if your income changes
NI Credits and Child Benefit
When you claim child benefit for a child under 12, you automatically receive NI credits for any year you are not working or earning below the NI threshold. These credits protect your State Pension entitlement.
This is particularly valuable for:
- Stay-at-home parents
- Parents working part-time below the NI earnings threshold
- Parents between jobs
Without these credits, you could have gaps in your NI record that reduce your State Pension. You can check your NI record on the gov.uk NI record service.
How to Claim Child Benefit
Online
You can claim online through gov.uk. You will need:
- Your National Insurance number
- Your child’s birth certificate (or adoption certificate)
- Bank or building society details for payments
By Post
Download the CH2 form from GOV.UK and send it to HMRC. Processing typically takes around 6 to 8 weeks.
What You Will Need
- Child’s full name and date of birth
- Your National Insurance number
- Your bank or building society details
- Your partner’s National Insurance number (if applicable)
How Child Benefit Is Paid
Child benefit is paid directly into your bank account every four weeks. You can also request weekly payments when you claim.
Payments are usually made on a Monday or Tuesday. The first payment typically arrives within about two weeks of your claim being processed.
Worked Example: Two Children With a £70,000 Earner
| Item | Amount |
|---|---|
| First child benefit | £26.05 per week |
| Second child benefit | £17.25 per week |
| Total child benefit | £43.30 per week |
| Annual child benefit | £2,252 |
| Higher earner income | £70,000 |
| HICBC rate | 50% |
| HICBC charge | £1,126 |
| Net child benefit retained | £1,126 per year |
Even after the HICBC, the family still keeps £1,126 per year. On top of that, the non-working or lower-earning parent receives NI credits that protect their State Pension.
Tips for Families
- Always claim child benefit — Even if you are a high earner and expect to repay it through HICBC, the NI credits alone make it worth claiming.
- Factor HICBC into your tax planning — Know that claiming child benefit may require you to complete a Self Assessment tax return if you or your partner earn over £60,000.
- Keep your child benefit documents — Save your claim confirmation and any correspondence from HMRC for your records.
- Claim for all your children — Make sure every child in your household is covered.
- Consider pension contributions — Making pension contributions reduces your adjusted net income, which can lower your HICBC. For example, if you earn £70,000 but contribute £10,000 to a pension, your adjusted net income drops to £60,000 and the HICBC may be eliminated.
- Check your NI record — Use the gov.uk NI record service to confirm your credits are being applied correctly.
Common Questions
Do both parents get child benefit?
No. Only one person can claim for each child. The claim is usually made by the parent the child lives with most of the time.
Can I claim if I share custody?
If the child splits time between two households equally, the parent who claims must be the one who receives child benefit for that child. You cannot both claim for the same child.
Does child benefit affect Universal Credit?
Child benefit does not affect Universal Credit directly. However, it is treated as income for tax purposes in some calculations, so it is worth checking how it interacts with your specific benefits.
What happens when my child turns 16?
Child benefit stops automatically when your child turns 16 unless they are in approved education or training. You need to tell HMRC whether your 16 to 19-year-old is continuing in education or training, or the payments will stop.