Child Benefit: How to Claim and the High Income Charge
Child Benefit pays £27.05 a week for your eldest or only child and £17.90 a week for each additional child. If your adjusted net income is over £60,000, you may need to pay some or all of it back through the High Income Child Benefit Charge. Claiming can also give you National Insurance credits towards your State Pension.
Who can get it
You can claim Child Benefit if you are responsible for a child under 16, or under 20 if they stay in approved education or training. GOV.UK states there is no limit on how many children you can claim for, and you normally must live in the UK.
Payments can continue for 20 weeks if a 16 or 17 year old leaves education and registers with a government careers service or the armed services, subject to the rules on GOV.UK.
Only one person receives Child Benefit for a child. Couples living together cannot both claim the higher rate for the same children. If you share care, decide who will claim and keep HMRC informed if circumstances change.
Child Benefit is separate from Universal Credit. Other guides are in the benefits hub.
How much you get
Weekly rates are £27.05 for the eldest or only child and £17.90 for each other child.
Money is usually paid every four weeks on a Monday or Tuesday.
National Insurance credits
Claiming Child Benefit can give you National Insurance credits towards the State Pension while your child is under 12, even if you are not working. That can help protect your State Pension forecast if you have gaps in paid employment.
The claim also leads to a National Insurance number for your child before they turn 16, which they need for work and tax later.
GOV.UK advises that you can claim even if you choose not to receive payments, for example because you know you will pay the High Income Child Benefit Charge. You can opt out of payments and keep the National Insurance credits.
Claiming and backdating
You claim online through GOV.UK in most cases. You will need details about your children, your bank account and your partner if you have one.
Claims can be backdated up to three months from the date you claim. Missing the deadline means losing payments for earlier weeks, so it is worth applying soon after a birth or becoming responsible for a child.
The High Income Child Benefit Charge
The High Income Child Benefit Charge applies when an individual’s adjusted net income is over £60,000 in tax years from 2024 to 2025 onwards. You pay 1% of the Child Benefit received for every £200 of income over £60,000.
If income is over £80,000, you repay all of the Child Benefit through the charge. The charge is never more than the benefit you received for the year.
The higher earner in a couple usually pays the charge through Self Assessment or an adjusted tax code. HMRC can answer only yes or no if you ask whether a partner has the higher income, without giving financial details about the other person.
You can opt out of receiving payments to avoid the charge while still claiming for credits. Alternatively, you may continue payments and pay the charge through PAYE or Self Assessment.
Understanding Income Tax bands for England, Wales and Northern Ireland helps you see how £60,000 and £80,000 fit your overall tax position. Scotland uses different Income Tax bands for Scottish taxpayers.
Frequently asked questions
Who can claim Child Benefit?
You can claim if you are responsible for a child under 16, or under 20 in approved education or training, and normally live in the UK. There is no limit on the number of children.
How much is Child Benefit per week?
The current rate is £27.05 for the eldest or only child and £17.90 for each additional child. Payments are usually made every four weeks on a Monday or Tuesday.
Can both parents claim the higher rate?
No. GOV.UK states that couples living together cannot both claim the higher rate for the same children.
What is the High Income Child Benefit Charge?
If your adjusted net income is over £60,000 in a tax year from 2024 to 2025 onwards, you may pay 1% of the Child Benefit for every £200 over £60,000. Over £80,000 you repay all of it.
Should I still claim if I will pay the charge?
Claiming can protect National Insurance credits towards the State Pension when your child is under 12, and helps get a National Insurance number for your child before 16. You can opt out of payments but keep credits.
Sources
Disclaimer: This article is general information and not personal financial, tax or legal advice. Check your own situation with HMRC, GOV.UK or a regulated adviser.