The High Income Child Benefit Charge
The charge claws back Child Benefit once adjusted net income passes £60,000, at 1% for every £200 above it, reaching 100% at £80,000. It is assessed on one individual, not on household income.
Figures stated for the 2026/27 UK tax year. Content last checked against official sources on .
What this calculator does
- Works out the charge from adjusted net income and the number of qualifying children.
- Shows how pension contributions and Gift Aid reduce adjusted net income and therefore the charge.
- Reports how much more you would need to contribute to remove the charge entirely.
- Does not decide whether you should claim Child Benefit — only what the charge would be.
How the calculation works
The charge is assessed on the higher earner in a household, using adjusted net income rather than salary. Adjusted net income is total taxable income less gross pension contributions and less the grossed-up value of Gift Aid donations, which is why a £4,000 pension contribution reduces the figure by the full £4,000. Once adjusted net income exceeds £60,000, the charge takes back 1% of the Child Benefit received for every £200 above that threshold, in whole percentage steps. At £80,000 the charge reaches 100% and claws back the entire amount. Between the two thresholds the effect stacks on top of Income Tax: each extra £100 of income is charged at 40% and also triggers a further half a percent of clawback, which is what makes this band unusually expensive. Because the assessment is individual, two parents each earning £59,000 face no charge at all while a single earner on £80,000 loses the lot.
The rule
Charge % = 1% for every £200 of adjusted net income above £60,000, capped at 100%. Charge = Child Benefit received × charge %.
Step by step
- Add salary and other taxable income together.
- Deduct gross pension contributions and the grossed-up value of Gift Aid to give adjusted net income.
- If adjusted net income is £60,000 or less, there is no charge.
- Otherwise take the excess above £60,000, divide by £200, and round down to whole percentage points.
- Apply that percentage to the Child Benefit received, capping at 100% once income reaches £80,000.
Worked example
Sam earns £68,000 with £2,000 of other income, contributes £4,000 gross to a pension, and has two qualifying children.
What was entered
| Gross annual salary | £68,000 |
|---|---|
| Other taxable income | £2,000 |
| Gross pension contributions | £4,000 |
| Net Gift Aid donations | £0 |
| Number of qualifying children | 2 |
The arithmetic
- Total taxable income is £68,000 + £2,000 = £70,000.
- The £4,000 gross pension contribution reduces adjusted net income to £66,000.
- £66,000 is £6,000 above the £60,000 threshold.
- £6,000 ÷ £200 = 30, so 30% of the Child Benefit is clawed back.
- Contributing a further £6,000 gross to the pension would bring adjusted net income to £60,000 and remove the charge entirely.
What the calculator returns
| Adjusted net income | £66,000.00 |
|---|---|
| Proportion clawed back | 30% |
| Further pension contribution to remove the charge | £6,000.00 |
Key assumptions
- The charge is assessed on the individual with the higher adjusted net income, and the figures entered are that person's.
- Pension contributions entered are gross amounts, which is what reduces adjusted net income.
- Gift Aid donations are entered net and grossed up at the basic rate.
Limitations
- The Child Benefit amounts this calculator uses are under review — see the note below — so the cash charge it reports should be treated with caution even though the percentage clawed back is correct.
- The charge is collected through Self Assessment or, in some cases, through your tax code; the calculator does not model how you will pay it.
- Claiming Child Benefit and opting out of payments still protects National Insurance credits and secures a child's National Insurance number, which can matter more than the cash.
- Adjusted net income includes rental profits, savings interest, dividends and taxable benefits in kind, and the calculator only knows what you enter.
Common questions
Is the charge based on household income?
Should I just stop claiming Child Benefit?
How do pension contributions help?
How is the charge actually collected?
Related calculators
- Salary Sacrifice Calculator — Salary sacrifice is the most efficient way to bring adjusted net income back below £60,000.
- UK Income Tax Calculator — See the Income Tax charged on the same income the charge is assessed against.
- SIPP Growth Calculator — Model the pension contribution that would remove the charge.
Official sources
Every figure in this guide was checked against the sources below. Where a source could not confirm a figure, it is marked as requiring verification rather than presented as settled.
- High Income Child Benefit Charge — GOV.UKCharge applies above £60,000 adjusted net income at 1% per £200, reaching 100% at £80,000
- Child Benefit rates — GOV.UKWeekly Child Benefit rates. GOV.UK shows £27.05 eldest and £17.90 per additional child; the page did not state a tax year, so the applicable period could not be confirmedThis figure is awaiting source verification.
- Tax on your private pension contributions — GOV.UKGross pension contributions reduce adjusted net income