Key facts
- £27.05 a week for the eldest or only child
- £17.90 a week for each additional child
- High Income Child Benefit Charge from £60,000 adjusted net income
- Full clawback at £80,000 for the higher earner
- Claiming protects NI credits and your child's National Insurance number
Use the High Income Child Benefit Charge calculator to see how much you repay at your income, the self assessment calculator to estimate your total tax bill, or the child maintenance calculator if you are working out CMS payments separately.
Child Benefit rates for 2026/27
HMRC pays Child Benefit every four weeks. For 2026/27, the weekly rates are £27.05 for the eldest or only child and £17.90 for each additional child.
| Children | Weekly | Monthly (approx) | Annual |
|---|---|---|---|
| 1 child | £27.05 | £117.22 | £1,406.60 |
| 2 children | £44.95 | £194.78 | £2,337.40 |
Who can claim
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. Being responsible usually means the child lives with you or you pay at least the same amount as Child Benefit towards their upkeep.
Only one person can claim Child Benefit for each child. If two people are equally responsible, you should agree who claims. There is no limit on how many children you can claim for.
How to claim
Claim as soon as the child is born or comes to live with you. You can apply online through GOV.UK or by post using form CH2. If you delay, a claim can usually be backdated up to three months.
You will need the child's birth certificate or adoption papers, your bank details, and your National Insurance number. Payments normally start within about 12 weeks of HMRC receiving a complete claim.
The High Income Child Benefit Charge
If you or your partner claim Child Benefit and the higher earner has adjusted net income above £60,000, you may owe the High Income Child Benefit Charge through self assessment. The charge is 1 percent of your Child Benefit for every full £200 over £60,000, and equals the full benefit at £80,000 or above.
Only the higher earner's adjusted net income counts, not household income. Pension contributions and Gift Aid can reduce adjusted net income and cut the charge. See our pension tax relief guide for how salary sacrifice and contributions work.
High Income Child Benefit Charge Calculator
Enter your number of children and the higher earner's adjusted net income to see the charge and net Child Benefit for 2026/27.
Why claim even if you have to pay it back
You should still claim even if the High Income Child Benefit Charge will claw back some or all of the payments. Claiming protects National Insurance credits toward your State Pension if you are not working or earn below the NI threshold. It also registers your child for a National Insurance number automatically before they turn 16.
If you prefer not to receive payments you will repay, you can opt out of Child Benefit payments while keeping the NI credit protection. File a self assessment return to pay any charge that still applies if you received payments earlier in the year.
Child maintenance is separate
Child Benefit is a HMRC payment to parents and carers. Child maintenance is calculated separately by the CMS based on the paying parent's gross income. The two systems do not offset each other.Related Calculators
Frequently Asked Questions
It is £27.05 a week for the eldest or only child and £17.90 a week for each additional child.
Anyone responsible for a child under 16, or under 20 in approved education or training. Only one person can claim per child.
Apply when the child is born or comes to live with you. A claim can be backdated up to three months.
They can claim it, but if you or your partner earn over £60,000 you repay some through the High Income Child Benefit Charge, and all of it at £80,000.
Yes, it protects your National Insurance credits and gives your child a National Insurance number. You can opt out of payments instead.
There is no limit on the number of children you can claim Child Benefit for.
It is not taxed directly, but the High Income Child Benefit Charge can claw it back for higher earners.
Usually every four weeks, into your bank account.
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James Hartley is a CIMA qualified financial analyst and Founder and Lead Financial Analyst at WhatsUK, with 8+ years in UK tax, payroll, and compliance. He builds every calculator on WhatsUK and authors all editorial content, ensuring every figure is verified against official HMRC sources before publication.
Sources & Official References
- GOV.UK Child Benefit rates- Weekly rates for 2026/27
- GOV.UK High Income Child Benefit Charge- Charge thresholds from £60,000
Last verified:
Disclaimer: This calculator provides estimates based on standard HMRC rates for 2026/27. Results may vary based on individual circumstances. This is not financial advice. Always consult a qualified accountant or CIMA-qualified financial adviser for personal tax matters.