High Income Child Benefit Charge Calculator

How the charge works

The High Income Child Benefit Charge (HICBC) is an Income Tax charge that claws back Child Benefit from households where the higher earner has adjusted net income over £60,000. For each full £200 over £60,000, 1% of the Child Benefit is repaid. At £80,000 or more, 100% is repaid, so none of the benefit is kept. Until 2023/24 the charge started at £50,000 and rose by 1% per £100; the higher threshold applies from 2024/25.

Adjusted net income

Adjusted net income is your total taxable income, including savings interest and dividends, before the Personal Allowance, less certain reliefs such as pension contributions and Gift Aid. It is the figure of the higher earner that counts. If you and your partner both have adjusted net income over £60,000, the partner with the higher income pays the charge.

Rounding

The legislation rounds the Child Benefit total, the percentage and the charge down to whole numbers. A part-£200 slice therefore adds nothing: income of £60,199 has no charge, £60,200 gives 1%, and £67,599 gives 37% rather than 38%. The calculator applies the same rounding.

Child Benefit rates used

The weekly rates used are the gov.uk figures, which list all three years without any provisional label (the table was last updated on 9 March 2026). For 2024/25 they are £25.60 for the eldest or only child and £16.95 for each additional child. For 2025/26 they are £26.05 and £17.25, and for 2026/27 they are £27.05 and £17.90. The calculator multiplies the weekly amount by the weeks you were paid, which is 52 for a full year.

A worked example

A parent with one child has adjusted net income of £67,600 in 2025/26. That is £7,600 over £60,000, or 38 bands of £200, so 38% of the Child Benefit is repaid. Child Benefit for 52 weeks is £1,354.60, rounded down to £1,354, so the charge is £514 and the household keeps £840.

Ways to reduce or avoid the charge

Because the charge depends on adjusted net income, paying into a pension or giving to charity through Gift Aid can reduce it. The calculator shows how far your income would need to fall to get back to £60,000. You can also choose to stop receiving Child Benefit payments, which avoids the charge. You stay registered, so the National Insurance credits that protect your State Pension record continue.

Paying the charge

You can pay the charge through Self Assessment or through PAYE, where HMRC changes your tax code. You must use Self Assessment if you need to send a return for another reason, such as self-employment or savings and investment income, or if it is later than 31 January after the tax year. If you need a return only because of the charge, tell HMRC by 5 October after the tax year ends. See the Self Assessment overview and deadlines guides for dates.

Common mistakes to avoid

The most common error is using salary instead of adjusted net income: dividends, savings interest and rental profit all count, while pension contributions and Gift Aid reduce it. Another is assuming the charge depends on household income, when it is the higher earner's own adjusted net income that matters. A third is forgetting that the charge can apply even if your partner is the one who claims the Child Benefit, because the higher earner is the person liable.

What this calculator does not cover

It assumes every child was claimed for the weeks you enter. It does not model a claim that started or stopped part-way through the year, which changes the weeks, or the household where income moves between partners during the year. It does not calculate your adjusted net income: use your own figure from your tax records or an SA302.