High income child benefit charge

Self Assessment. Flat £125. No Surprises.

High income child benefit charge

The High Income Child Benefit Charge now applies to families where one parent or their partner has an adjusted net income over £60,000 and receives Child Benefit.

The charge is tapered, reducing the benefit by 1% for every £200 of income above £60,000, until it is fully withdrawn at £80,000 or more.

It is collected through the Income Tax system, so affected families must repay some or all of the Child Benefit as a tax charge.

Select Tax Category:

Adjusted Net Income	HICBC Charge (%)	How It Works
£0 – £60,000	0%	No charge — you keep all Child Benefit.
£60,001 – £80,000	1% of Child Benefit per £200 above £60,000	Partial repayment of Child Benefit.
£80,000+	100% of Child Benefit	Full amount of Child Benefit must be repaid through the charge.

1. Charge starts when individual adjusted net income exceeds £60,000.

2. Charge fully withdraws Child Benefit when income reaches £80,000+.

3. These apply to the 2024–25 tax year and subsequent years unless changed by future budgets.

4. This charge applies per individual — not based on household income — so in couples only the higher earner is relevant.