Child Benefit Calculator 2026-27

Child Benefit for 2026/27 is £27.05 per week for the eldest or only child and £17.90 per week for each additional child. Payments are made every 4 weeks and are tax-free unless either parent earns over £60,000.

The High Income Child Benefit Charge (HICBC) applies when the higher-earning parent earns between £60,000 and £80,000. You repay 1% of the Child Benefit received for every £200 of income above £60,000. At £80,000 or above, the full amount is effectively clawed back through tax.

You should still claim Child Benefit even if subject to HICBC, as it protects your National Insurance record (important for State Pension qualification) and automatically registers the child for a National Insurance number at 16.

UK Child Benefit rates 2026/27. Eldest/only child: £27.05/week (£1,406.60/year). Each additional child: £17.90/week (£930.80/year). Paid every 4 weeks (or weekly for single parents and certain benefit recipients). Eligibility: child under 16, or under 20 if in approved education/training. Approved education: A-levels, NVQs up to Level 3, foundation degrees — NOT university degrees. Apprenticeships paid by employer: not eligible. Backdated maximum 3 months from claim date — register early.

The High Income Child Benefit Charge (HICBC). Income £60,001-£80,000: 1% of Child Benefit repayable for every £200 over £60,000. £80,000+: 100% of Child Benefit clawed back. Income threshold raised April 2024 (was £50k-£60k previously). HICBC paid via Self Assessment by the higher earner — even if their partner receives the Child Benefit. Income definition: adjusted net income (income after pension contributions and Gift Aid). Pension contributions reduce HICBC bill — every £100 pension contribution saves up to £50 HICBC for highest earners.

Why register even if you'll be charged HICBC. Critical: registering Child Benefit (even if you 'don't want to receive payment') gives the at-home parent automatic National Insurance credits toward State Pension if they have a child under 12. Without registration, missed NI years can permanently reduce State Pension (£6.32/week per missing year). Tick 'don't pay me' on claim form to avoid HICBC complication but still get NI credits. Surviving partner cannot retrospectively claim — must register at time. Affects roughly 200,000 parents per year.

How to claim Child Benefit step by step. Form CH2 online via gov.uk/child-benefit OR HMRC app. Need: child's birth certificate, your NI number, partner's NI number (if applicable), bank details. Processing time 6-12 weeks for first claim; faster for additional children. Single parents receive priority (eldest-child rate even if not eldest). Both parents in household: one must claim (usually mother). Switching claimant later: write to HMRC, takes 8-10 weeks. Backdate up to 3 months from claim date.

Child Benefit and other benefits/tax credits. Universal Credit: Child Benefit doesn't affect UC entitlement directly but UC's child element provides additional support. Tax Credits: phasing out, replaced by UC by 2028. Child Benefit counts as income for Council Tax Reduction calculations in some councils. Doesn't affect free school meals eligibility, free childcare, or NHS prescriptions. Counts toward 'taxable income' for HICBC trigger calculation — but isn't itself taxable income on tax return. Stops on child's 16th birthday automatically; extend to 20 if still in approved education (declare to HMRC).