High Income Child Benefit Charge: Who Pays & How to Calculate It

Tax Guides · 8 min read · Updated 2026-03-24

Understand the High Income Child Benefit Charge, who it affects, how it is calculated, whether it is worth continuing to claim child benefit, and how to report it to HMRC.

Written by Krishna, Founder & HMRC-registered tax agent at TaxRoot.

At what income do I start paying the Child Benefit tax charge?

The High Income Child Benefit Charge starts when the higher earner in the household has an adjusted net income above £60,000. The charge is 1% of Child Benefit received for every £200 of income above £60,000, reaching 100% at £80,000. The threshold was increased from £50,000 to £60,000 from April…

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