UK High Income Child Benefit Charge: threshold and taper
The charge can recover some or all Child Benefit when an individual’s adjusted net income exceeds the published threshold. It is based on individual income, with rules identifying which partner pays.
- Income threshold
- Over £60,000 for tax years starting from 2024 to 2025, including 2026–27.
- Taper
- 1% of Child Benefit for every £200 above £60,000.
- Full recovery
- GOV.UK states that income over £80,000 means all Child Benefit is repaid.
The threshold applying in 2026–27
HMRC publishes an individual-income threshold of over £60,000 for tax years starting from 2024 to 2025. This published wording includes 2026–27; the figure is not projected from an earlier year. HMRC, High Income Child Benefit Charge (opens in a new tab).
The income measure is adjusted net income: total taxable income, including savings interest and dividends, before Personal Allowances and less certain reliefs, including pension contributions and Gift Aid. It is not simply the salary on a payslip. HMRC, High Income Child Benefit Charge (opens in a new tab).
The charge can also apply where someone else receives Child Benefit for a child living with the taxpayer and contributes at least an equal amount towards the child’s upkeep. The child need not be the taxpayer’s own child. HMRC, High Income Child Benefit Charge (opens in a new tab).
The published taper
GOV.UK states that the charge repays 1% of Child Benefit for every £200 earned over £60,000, and that income over £80,000 means all of it is repaid. The amount of Child Benefit received is part of the calculation. HMRC, High Income Child Benefit Charge (opens in a new tab).
Where both partners’ adjusted net incomes exceed the threshold, the partner with the higher income is responsible for the charge. The definition of partner includes marriage, civil partnership and living together as partners when not permanently separated. HMRC, High Income Child Benefit Charge (opens in a new tab).
Payments, credits and scope
Opting out of payments leaves the claimant registered for Child Benefit and preserves the associated National Insurance credits. Receiving payments and paying the charge is a separate arrangement. This explanation does not recommend either choice. HMRC, High Income Child Benefit Charge (opens in a new tab).
This is general information adapted from HMRC material under the Open Government Licence v3.0, without endorsement. No matching UK calculator or worked charge example is available here. The page does not calculate adjusted net income, an individual charge or a Child Benefit award. HMRC, High Income Child Benefit Charge (opens in a new tab).