Child Benefit: Rates, Eligibility and the High Income Charge

Last updated: 1 May 2026Checked against primary legislation on legislation.gov.uk

Child Benefit is a tax-free payment for anyone responsible for raising a child under 16 (or under 20 in approved education or training). Around 7 million families receive it, but many miss out because of confusion about the High Income Child Benefit Charge. This guide covers who can claim, current rates, and what to do if your income is over the threshold.

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Who can claim Child Benefit?

You can claim Child Benefit if you are responsible for a child who is:

✓Under 16, or
✓Under 20 and in approved education or training (A-levels, T-levels, NVQs up to level 3, traineeships, not university degrees)
✓Living with you, or you are paying at least as much as Child Benefit is worth towards their upkeep

Only one person can claim Child Benefit per child. If two people share responsibility (e.g. separated parents), you need to agree who claims, HMRC will not split the payment.

Citizenship and residence: You do not need to be a British citizen to claim, but you must be present and ordinarily resident in the UK, and your child must live in the UK. Subject to certain rules for EEA nationals post-Brexit.

Child Benefit rates (2025/26)

Child Benefit is paid every four weeks (or weekly if you are a single parent or receiving certain other benefits):

✓First or only child: £26.05 per week
✓Each additional child: £17.25 per week

Rates are uprated annually in April in line with CPI inflation. Check GOV.UK for the current rate if you are reading this after April 2026.

For a family with two children, this is £43.30 per week, over £2,250 per year. It is worth claiming even if you are subject to the High Income Charge (see below), because you still build National Insurance credits.

The High Income Child Benefit Charge (HICBC)

If you or your partner earns over £60,000 per year, you will be liable for the High Income Child Benefit Charge. This claws back some or all of the benefit through your tax return.

✓Earnings between £60,000 and £80,000: you repay 1% of Child Benefit for every £200 over £60,000
✓Earnings over £80,000: you repay the full amount, effectively zero net benefit
✓The charge is based on the higher earner's income, not combined household income

The charge applies to the higher earner, not the claimant. If your partner earns over £60,000 but you are the one claiming, they must register for Self Assessment and pay the charge, even if they have never filed a tax return before.

Still worth claiming even at 100% charge: Claiming Child Benefit (even if you immediately repay it) protects your National Insurance record. This counts toward your State Pension. If you opt out, you can lose qualifying years.

You can elect not to receive Child Benefit payments (to avoid Self Assessment admin) while still keeping your NI credits. Do this via your HMRC online account or by calling HMRC.

How to claim Child Benefit

Claim online via GOV.UK or use form CH2

The quickest route is the HMRC online account (you need a Government Gateway login). Alternatively, download form CH2 and post it to the Child Benefit Office in Washington, Tyne and Wear.

Claim as soon as possible after the birth or child coming to live with you

Child Benefit can be backdated by up to three months. After that, you cannot recover the missed payments. Do not delay, register the birth first (you need the birth certificate to claim).

Provide your child's birth certificate or adoption certificate

You will need to send the original birth certificate (HMRC will return it). For adopted children, send the adoption certificate.

Do this by 5 October after the end of the tax year in which you received Child Benefit. HMRC can charge penalties if you miss this deadline.

Child Benefit and other benefits

Child Benefit interacts with other benefits in important ways:

✓Universal Credit: Child Benefit is not counted as income for UC purposes, you can receive both
✓Tax Credits: Child Benefit is ignored as income for Child Tax Credit and Working Tax Credit
✓National Insurance credits: Every week you receive Child Benefit for a child under 12 builds a qualifying year toward your State Pension, even if you are not working
✓Council Tax: having children does not reduce council tax, but some discounts apply if you are a single adult

Foster carers and guardians: Foster carers cannot claim Child Benefit for a looked-after child. Guardians and kinship carers can claim if the child lives with them and they are responsible for them.

If your claim is refused or stopped

HMRC can stop Child Benefit if they believe the child no longer lives with you, has left education, or you no longer qualify. If you disagree:

Request a mandatory reconsideration

Write to HMRC Child Benefit Office explaining why you disagree with the decision. Do this within 30 days of the decision letter. State the facts clearly and include any evidence (school letters, proof of address, etc.).

Appeal to the First-tier Tribunal

If HMRC upholds its decision after mandatory reconsideration, you can appeal to an independent tribunal. This is free to use. The tribunal can overturn HMRC decisions, many appeals succeed.

HMRC compliance checks: HMRC sometimes runs automated checks and stops payments without warning. If your Child Benefit stops unexpectedly, call the Child Benefit helpline (0300 200 3100) first to find out the reason before taking formal steps.

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Frequently asked questions

Can I claim Child Benefit if I am self-employed?

Yes. Child Benefit eligibility is not linked to employment status. However, if your profits take you over £60,000, you will need to register for Self Assessment and pay the High Income Child Benefit Charge.

My child is 16 and has left school, do I still get Child Benefit?

Child Benefit stops when a child turns 16 unless they remain in approved education or training (not university). If they are doing A-levels, T-levels, or an NVQ up to level 3, you can continue to claim. You must notify HMRC of the course details.

I am separated from my partner. Who claims Child Benefit?

Only one person can claim per child. If you cannot agree, HMRC will decide based on who the child lives with most. The person who claims gets the NI credits, if the non-resident parent claims (which is not recommended), the resident parent loses out on pension credits.

My income just went over £60,000. Do I have to stop claiming?

No. You can continue to receive payments and repay via Self Assessment, or you can elect to stop receiving payments while keeping your NI credits. Many people find it easier to keep receiving payments and pay the charge through their tax return.

Can I backdate a Child Benefit claim?

Yes, but only by up to three months. If your child has been with you for longer and you did not claim, you cannot recover the earlier payments. Claim as soon as possible to avoid losing money.

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https://www.knowyourrightsuk.com/benefits/child-benefit

Know Your Rights UK. "Child Benefit: Rates, Eligibility and the High Income Charge." Know Your Rights UK, https://www.knowyourrightsuk.com/benefits/child-benefit