What is the High Income Child Benefit Charge?
The High Income Child Benefit Charge is a tax charge on people with income over £60,000, for tax years starting from 2024 to 2025. You repay 1% of your Child Benefit for every £200 over £60,000, and all of it at £80,000 or more. If both partners are over the threshold, the higher earner pays.
Figures checked against gov.uk on . General information, not tax advice.
At a glance
- Threshold from 2024/25
- Income over £60,000 (was £50,000 up to 2023/24)
- Charge
- 1% of Child Benefit for every £200 over £60,000
- Full repayment at
- £80,000
- Who pays
- The partner with the higher income
An illustrative example
Suppose you receive £2,000 of Child Benefit in the year and your adjusted net income is £70,000. That is £10,000 over the threshold, which is 50 steps of £200, so the charge is 50% of £2,000, or £1,000. At £80,000 or more it would be the full £2,000.
How to pay, or opt out
You pay through PAYE or through Self Assessment. gov.uk says you must use Self Assessment if you already need to send a return for another reason, such as self-employment or savings income, or if the payment would fall after 31 January in the year after the tax year.
You can also opt out of receiving the payments to avoid the charge. gov.uk says you stay registered for Child Benefit, and still get National Insurance credits that count towards your State Pension, and your child still gets a National Insurance number.