Child Benefit Calculator

From April 2025, Child Benefit is £26.05 per week for the first or only child, and £17.25 per week for each additional child. This works out to approximately £1,357 per year for one child, or £2,069 for two children. Rates increase each April in line with September's CPI inflation figure. Child Benefit is paid by HMRC directly to the claiming parent, usually every four weeks.

The HICBC is a tax charge that claws back Child Benefit from households where the higher earner has an Adjusted Net Income (ANI) above £60,000 (increased from £50,000 in April 2024). The charge is 1% of the Child Benefit received for every £200 of income above £60,000. At £80,000 or above, the entire benefit is clawed back. The charge is based on the higher earner's income, regardless of who claims the benefit. If only one partner works, only their income matters - the other partner's income is irrelevant.

Yes, in most cases you should still claim - even if you expect to pay it all back. Here's why: The non-working parent builds up National Insurance credits (up to 12 years of contributions toward their State Pension) through Child Benefit. If you don't claim, you lose these NI credits permanently, potentially reducing your future State Pension. Also, if the charge is payable, you can elect to not receive payments but still retain the NI credit entitlement. This removes the need to register for Self Assessment to pay the charge while protecting the pension credit.

Adjusted Net Income (ANI) is your total taxable income minus certain reliefs. Specifically, it's your gross income minus: pension contributions paid to a workplace scheme (the gross amount including tax relief) OR personal pension contributions made directly (grossed up), and Gift Aid donations (grossed up by multiplying by 1.25). Student loan repayments, childcare costs, and mortgage payments do NOT reduce ANI. The most powerful way to reduce ANI is increasing pension contributions - £1,000 extra gross pension contribution reduces ANI by £1,000, potentially moving you below or further from the HICBC threshold.

The threshold was raised from £50,000 to £60,000 in April 2024, and the full clawback moved from £60,000 to £80,000. This reduced the number of families affected. The government has also been consulting on basing the charge on household income rather than individual income (which would be fairer - currently a single earner on £61,000 is affected, while a couple both earning £59,000 jointly on £118,000 is not). Watch for future Spring/Autumn Budget announcements on potential further reforms.

You pay the HICBC through Self Assessment. If you're subject to the charge, you must register for Self Assessment even if you've never filed a tax return before. Register by 5 October following the tax year in which the charge applies. File by 31 January online. Alternatively, if you want to avoid Self Assessment entirely, you can elect with HMRC to stop receiving Child Benefit payments while retaining the entitlement for NI credits - this is usually the cleanest solution if you're well above the threshold. You can restart payments later if your income drops below £60,000.

You can claim Child Benefit for every child under 16 (or under 20 if they're in approved full-time education or training). There's no upper limit on number of children - benefits are paid for each child. Note: The two-child limit applies to Child Tax Credit (which is being replaced by Universal Credit), NOT to Child Benefit. Child Benefit is always payable for all children regardless of how many you have. You can claim for stepchildren and adopted children if they live with you.