New Child Benefit tax rates from 6th April 2025

The child benefit rates for the tax year ended 5th April 2026 will increase to £26.05 per week for the first or only child, and £17.25 per week for younger children. These rates increase by 1.7% from £25.60 per week for the first or only child, and £16.95 per week for younger children, for the year ended 5th April 2025.

The High Income Child Benefit Charge (HICBC)

For the Tax Year commencing 6th April 2025, ended 5th April 2026, the higher earner between both partners will be liable for annual tax payments of 1% for every £200 of income that is over £60,000, up to £80,000. This remains the same for the year ended 5th April 2025, when it was decreased from 1% for every £100 of income, between £50,000 and £60,000, up to 5th April 2024.

As an example, for the tax year ended 5th April 2026, if you earn £70,000 and receive child benefit of £2,251.60 for two children, you will be required to repay 50% of this, £1,125.80. This will be due by 31st January 2027, on your tax return for the year ended 5th April 2026.

The amount you pay can be reduced if you've declared any trading losses, gift aid charity donations or pension contributions, on your annual Self-Assessment tax return or if you are entitled to other tax reliefs.

If you have previously opted out as your income exceeded £60,000, you can restart the child benefit payments by completing a form online or by contacting the child benefit office, if your income is below £80,000. Once submitted, the Child Benefit Office have said it will take up to 21 days before you receive your first payment.

If you have children under the age of 16, you may be eligible for Child Benefits, if your total earnings for the 2025/26 tax year are below £80,000.

Your eligibility can also be extended for children under the age of 20 who currently undergo an approved educational course or training, and there’s no limit to how many children you can claim for.

Planned reform to Child Benefit scrapped

Under the current system, two parents each earning £60,000 with a total household income of £120,000, can receive the full amount of child benefit without the need to pay the High Income Child Benefit Charge (HICBC). However, if a household has just one parent earning over £60,000, their benefit will be reduced once that parent earns over £60,000 and cut entirely, once they earn over £80,000 regardless of how much the second parent below £60,000 earns.

In the 2024 Spring Budget, then Conservative Chancellor Jeremy Hunt announced plans to base child benefit claims on the total household income, instead of the highest earners wage. In the 2024 Autumn Budget, the new Labour Chancellor Rachel Reeves ruled out changing the system because it would cost too much to guarantee families did not lose out because of any changes, but did announce that from 2025 HMRC will allow employed individuals to pay their HICBC through their tax code.  

Child Benefit rates per week

For the tax return for the year ended 5th April 2026

Eldest or only child: £26.05

Other children: £17.25

For the tax return for the year ended 5th April 2025

Eldest or only child: £25.60

Other children: £16.95

Example calculations.

To give a general idea of what you can expect to receive, here are some estimated calculations we've prepared.‍

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For the tax return for the year ended 5th April 2026

One Child: £26.05 x52 = £1,354.60

Two Children: (£26.05 + £17.25) x 52 = £2,251.60

Three Children: (£26.05 + (2 x £17.25)) x 52 = £3,148.60

Four Children: (£26.05 + (3 x £17.25)) x 52 = £4,045.60

Five Children: (£26.05 + (4 x £17.25)) x 52 = £4,942.60

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For the tax return for the year ended 5th April 2025

One Child: £25.60 x 52 = £1,331.20

Two Children: (£25.60 + £16.95) x 52 = £2,212.60

Three Children: (£25.60 + (2 x £16.95)) x 52 = £3,094.00

Four Children: (£25.60 + (3 x £16.95)) x 52 = £3,975.40

Five Children: (£25.60 + (4 x £16.95)) x 52 = £4,856.80

Please note, contributions start from when the child is born and end on the  31st August, on or after your child’s 16th birthday if they leave education or training. It continues if they stay in approved education or training, but you must tell HM Revenue and Customs (HMRC).

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