The High Income Child Benefit Charge explained
How the High Income Child Benefit Charge works, how adjusted net income decides it and what your options are.
What is the High Income Child Benefit Charge?
GOV.UK says you or your partner may have to pay the High Income Child Benefit Charge if either of you gets Child Benefit and one of you has income above the threshold. For the tax years from 2024-25, the threshold is £60,000. You repay 1% of your Child Benefit for every £200 of income above £60,000, and at £80,000 you pay all of it back.
If you and your partner both have income above the threshold, GOV.UK says whoever has the higher income is responsible for paying the charge.
Which income counts?
The measure is adjusted net income. GOV.UK says it is your total taxable income, including savings interest and dividends, before any Personal Allowances and less certain tax reliefs, such as pension contributions and Gift Aid. That is the same measure that reduces the Personal Allowance above £100,000, so the two can interact.
A worked example
Child Benefit is currently £27.05 a week for the eldest or only child and £17.90 a week for each additional child. Take a parent with one child and adjusted net income of £70,000 in 2026-27.
- Child Benefit is about £1,407 over a full year (£27.05 × 52).
- Their income is £10,000 above £60,000, which is 50 steps of £200, so the charge is 50% of the Child Benefit.
- The charge would be about £703 for the year.
At £80,000 or more the charge would equal the full amount received. The exact amount depends on the weeks of Child Benefit paid and your exact income.
Your options
- Get Child Benefit and pay the charge. GOV.UK says you must use Self Assessment if you need to send a tax return for another reason, or if the payment would be due after 31 January in the year after the tax year.
- Stop the payments and avoid the charge. GOV.UK says you stay registered for Child Benefit, and you still get National Insurance credits that count towards your State Pension and a National Insurance number for your child.
Whether it makes sense to take the payments depends on your income, how likely it is to change and your family circumstances, so check the GOV.UK page or speak to a qualified professional.
Can you lower your adjusted net income?
Because pension contributions and Gift Aid donations reduce adjusted net income, paying into a pension or giving to charity could reduce the income the charge is based on. How much depends on your income and how the relief is given, and there are limits on pension contributions, so this is something to check before you act.
Check your own figures
The SavingTax app has a free pension relief calculator and a guide on adjusted net income. Premium has a "Protect Your Child Benefit" scenario that shows how much you could pay into a pension to bring your income under the threshold, using the details you enter.
Sources
This page is general information, not financial, tax or legal advice. The example is simplified and uses 2026-27 rates. Your own position depends on your circumstances. For advice, speak to a qualified professional.