New Child Benefit tax rates from 6th April 2025

The child benefit rates for the tax year ended 5th April 2027 will increase to £27.05 per week for the first or only child, and £17.90 per week for younger children. These rates increase by 3.84% from £26.05 per week for the first or only child, and 3.77% from £17.25 per week for younger children, for the year ended 5th April 2026.

The High Income Child Benefit Charge (HICBC)

For the Tax Year commencing 6th April 2026, ended 5th April 2027, 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 and 2026, it was decreased from 1% for every £100 of income, between £50,000 and £60,000, from 6th April 2024.

As an example, for the tax year ended 5th April 2027, if you earn £70,000 and receive child benefit of £2,337.40 for two children, you will be required to repay 50% of this, £1,168.70. This will be due by 31st January 2028, on your tax return for the year ended 5th April 2027. In some cases, a Self-Assessment Tax Return may not be required, as they may be able to collect any liability through PAYE.

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 2026/27 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.

Child Benefit rates per week

For the tax return for the year ended 5th April 2027

Eldest or only child: £27.05

Other children: £17.90

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

Eldest or only child: £26.05

Other children: £17.25

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 2027

One Child: £27.05 x52 = £1,406.60

Two Children: (£27.05 + £17.90) x 52 = £2,337.40

Three Children: (£27.05 + (2 x £17.90)) x 52 = £3,268.90

Four Children: (£27.05 + (3 x £17.90)) x 52 = £4,199.00

Five Children: (£27.05 + (4 x £17.90)) x 52 = £5,129.80

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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