High Income Child Benefit Charge Calculator
Calculate HICBC clawback between £60K-£80K. See if you should still claim for NI credits.
By Konstantin Iakovlev · Founder, Calks.uk
Last updated: · Verified against HMRC and GOV.UK 2026/27 rates
Full Benefit
£2,337.40/yr
HICBC Clawback
£1,168.70
Net Benefit
£1,168.70/yr
Should you still claim?
Even at 100% clawback, claiming Child Benefit protects your NI record (state pension credits) if you're not working. The non-earning parent should always be the claimant.
You can opt out of payments while keeping the NI credit by ticking the box on the claim form.
Disclaimer
This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.
How It Works
The High Income Child Benefit Charge (HICBC) applies when either parent in a household has adjusted net income between £60,000 and £80,000. For every £200 of income above £60,000, 1% of the total Child Benefit received must be repaid through Self Assessment. At £80,000 or above, the charge equals 100% of the benefit.
Child Benefit for 2026/27 is £27.05 per week for the eldest child and £17.90 per week for each subsequent child. For a two-child family, total annual benefit is £2,251.60. The charge is calculated on the higher earner's income, not combined household income.
Parents can choose to keep receiving Child Benefit and pay the charge, or opt out of receiving payments. Claiming but opting out of payment protects the claimant's National Insurance record (which matters for State Pension). This calculator shows the net benefit after the charge is applied.
What is the High Income Child Benefit Charge? Since 2013, if you or your partner earns over £60,000 (raised from £50,000 in April 2024), you must repay Child Benefit via Self Assessment. The charge is 1% of Child Benefit per £200 of income above £60,000. At £80,000+ income, all the Child Benefit is clawed back. Eldest child Child Benefit £27.05/week × 52 = £1,407/year — at £80k income, you repay all of it.
The April 2024 reforms — partial relief. Before April 2024: charge started at £50,000, full clawback at £60,000 (narrow £10k taper band, very steep effective tax rates of 71-77%). After April 2024: charge starts £60,000, full clawback £80,000 (wider £20k taper). Effective marginal rate within taper band reduced from 71% to 47%-50%. Still painful but less brutal. From April 2026, the charge will be based on HOUSEHOLD income (not the higher of either parent), making it fairer for single-earner households.
Should I still claim Child Benefit if I'll have to repay it? YES — for the National Insurance credits. The parent at home with the child (under 12) receives auto NI credits — building toward State Pension. Each year = ~£328/year extra State Pension. Over 12 years caring = £4,000/year extra State Pension for life from age 67. Worth £80,000+ over a 20-year retirement. You can register the claim but tick 'don't pay me' to avoid the cashflow → repayment cycle.
Strategies to avoid the charge. (1) Increase pension contributions — reduces 'adjusted net income'; £5,000 pension contribution from £65k income drops adjusted to £60k = full Child Benefit retained; (2) Salary sacrifice (pension, EV) — same effect, often more tax-efficient than RAS pension; (3) Charitable giving (Gift Aid donations reduce ANI); (4) If your spouse earns less than the charge threshold, ensure they claim Child Benefit (not you) — charge is based on the HIGHEST earner's income.
Example: Income £70,000, two children
- Annual Child Benefit: £27.05 + £17.90 = £43.30/week = £2,251.60/year
- Income above £60,000: £10,000
- Charge: £10,000 ÷ £200 = 50 × 1% = 50% clawback
- HICBC: £2,251.60 × 50% = £1,125.80
- Net benefit kept: £2,251.60 − £1,125.80 = £1,125.80
Frequently Asked Questions
- What does the High Income Child Benefit Charge Calculator do?
- Calculate HICBC clawback between £60K-£80K. See if you should still claim for NI credits.
- What is HICBC?
- High Income Child Benefit Charge: since 2013, if you or your partner earns over £60,000 (raised from £50,000 April 2024), you must repay Child Benefit via Self Assessment. Charge: 1% of Child Benefit per £200 of income above £60,000. At £80,000+ income, all Child Benefit clawed back. Eldest child Child Benefit £27.05/week × 52 = £1,407/year.
- April 2024 reforms — partial relief.
- Pre-April 2024: charge from £50k, full clawback £60k (steep 71-77% marginal rate). Post-April 2024: charge from £60k, full clawback £80k (47-50% marginal rate). Still painful but less brutal. From April 2026: charge based on HOUSEHOLD income (not just highest earner's) — fairer for single-earner households.
- Strategies to avoid the charge.
- (1) Increase pension contributions — reduces 'adjusted net income'; £5,000 contribution from £65k income drops adjusted to £60k = full Child Benefit retained; (2) Salary sacrifice (pension, EV) — same effect, often more tax-efficient than RAS; (3) Charitable Gift Aid donations reduce ANI; (4) If spouse earns less than threshold, ensure they claim Child Benefit (not you) — charge based on HIGHEST earner.