The 2026/27 weekly rates
Child Benefit is paid at a higher rate for your eldest or only child and a lower rate for each additional child. Rates are set by the government and typically reviewed each April in line with inflation, so it's worth checking GOV.UK directly each tax year rather than relying on last year's figures, since exact uprating for 2026/27 should be confirmed against the official rates page before you budget around it.
Payments are usually made every four weeks into a bank account, though single parents or those on certain benefits can sometimes request weekly payment. For a family with two children, the benefit is simply the eldest-child rate plus the additional-child rate, multiplied by the number of payment weeks in the period — there's no tapering built into the base calculation itself, only into the separate high income charge described below.
How the High Income Child Benefit Charge changes the sum
If you or your partner have 'adjusted net income' above the HICBC threshold, HMRC claws back some or all of the Child Benefit through the tax system via a charge on the higher earner. The charge is calculated as a percentage of the Child Benefit received for every £200 of income above the threshold, so the closer your income is to the top of the taper band, the more of the benefit is effectively cancelled out — at the top of the band, the charge equals 100% of what was paid.
This means two households receiving identical Child Benefit can end up in very different net positions purely because of how income is split between partners. A single earner on a high salary with a non-earning partner can face a much larger charge than a couple earning the same combined income but split more evenly, because HICBC looks at each individual's income, not household income.
Worked example: a family with two children
Take a couple where one partner earns £65,000 and claims Child Benefit for two children. Based on the standard weekly rates, their annual Child Benefit for the year would be calculated by multiplying the eldest-child weekly rate by 52 and the second-child weekly rate by 52, then adding the two together. If that earner's adjusted net income sits within the HICBC taper band, HMRC will apply a percentage-based charge that reduces the tax benefit of having claimed, collected either through Self Assessment or a tax code adjustment.
Because the charge is based on adjusted net income, it's possible to reduce it legitimately — for example, by increasing pension contributions through salary sacrifice, which lowers adjusted net income and can pull an earner back below the threshold or lower down the taper. This is why many families use a salary sacrifice calculator alongside their Child Benefit planning, since the same pension contribution that reduces the HICBC also reduces the amount of income tax and National Insurance paid on that portion of salary.
Why you should still claim, even above the threshold
Even if you expect the charge to cancel out your Child Benefit entirely, HMRC recommends claiming anyway, because the claim itself protects National Insurance credits for the parent who isn't working, which count towards their State Pension entitlement. Opting out of receiving the payments (rather than not claiming at all) lets you keep those credits while avoiding the paperwork of paying the charge back through Self Assessment each year.
For couples close to the lower or upper threshold, it's worth reviewing income each year rather than assuming last year's position still applies — a pay rise, bonus, or change in pension contributions can shift which side of the taper you land on, changing the sums significantly.
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FAQ
Frequently asked questions
Short answers first. Open the question if you want the detail behind the result.
How much is Child Benefit worth in 2026/27?
Child Benefit is paid at a higher weekly rate for your first or only child and a lower weekly rate for each additional child. Exact 2026/27 figures should be checked on GOV.UK, as rates are reviewed annually and can change each April.
Who pays the High Income Child Benefit Charge?
The charge applies to whichever partner has the higher adjusted net income if it's above the threshold, regardless of who actually claims or receives the Child Benefit payments.
Can I avoid the High Income Child Benefit Charge?
You can't avoid it if your income is above the threshold, but you can reduce your adjusted net income through methods like salary sacrifice pension contributions, which may lower or remove the charge depending on how close you are to the taper limits.
Should I still claim Child Benefit if I'll have to pay it all back?
Yes — claiming and then opting out of payment (rather than not claiming) protects National Insurance credits towards the State Pension for a non-working parent, even if the charge would otherwise cancel out the payment.
Sources
External links open the official source used to review this guide.