Child Benefit Explained

What is Child Benefit?

Child Benefit is a regular payment from HMRC to anyone responsible for raising a child. It is not means-tested and is available regardless of income, though high earners may need to repay some or all of it through the High Income Child Benefit Charge. Claiming Child Benefit also ensures your child gets a National Insurance number automatically at 16.

How it works

For 2025-26, rates are £26.05 per week for the eldest or only child and £17.25 per week for each additional child. Payments are made every 4 weeks. Annual totals: £1,354.60 for one child, £2,251.60 for two children, £3,148.60 for three.

If either parent earns over £60,000, the High Income Child Benefit Charge claws back 1% of the benefit for every £200 of income above £60,000. At £80,000, the charge equals 100% of the benefit. Even if you must repay it all, it can still be worth claiming to protect your NI record if you are not working.

Real example

The Johnsons have two children. They receive £43.30 per week (£26.05 + £17.25), totalling £2,251.60 per year. The highest earner makes £70,000.

At £70,000, they are £10,000 above the £60,000 threshold. The charge is 50% of the benefit (£10,000 / £200 = 50 percentage points). They repay £1,125.80 through Self Assessment, keeping a net benefit of £1,125.80 per year.

Who does this affect?

Any UK resident responsible for a child under 16 (or under 20 in approved full-time education). Around 7 million families claim Child Benefit. Even if you choose not to receive the payments (to avoid the High Income charge), registering your claim ensures the stay-at-home parent receives NI credits toward their State Pension.

HMRC source

gov.uk/child-benefit covers how to claim, payment dates and the High Income charge.