Child Benefit: payments, tax and your State Pension

For 2026/27, the weekly rate is £27.05 for the eldest or only child and £17.90 for each additional child. Payments usually arrive every four weeks.

You normally claim for a child under 16, or under 20 if they stay in approved education or training and meet the rules. There is no two-child limit for Child Benefit itself. Only one person can claim for each child.

Check the current rates and who can claim. Residence and immigration conditions can affect entitlement. Child Benefit can count towards the overall benefit cap, which may reduce other benefits.

Think about whose National Insurance record needs help. The person named on the claim can get NI credits while the child is under 12. Credits help fill years in the record used for their State Pension when they are not working or do not earn enough.

Example: Alex is working and already building a qualifying NI year. Sam is at home with their young child and has no earnings. Putting the Child Benefit claim in Sam’s name can help protect Sam’s record. Paying the money into a joint account does not change who gets the credits.

Check HMRC’s guidance on deciding who should claim. If the claim is already in the other parent’s name, there may be a way to transfer credits between parents, subject to the rules. Check the existing record before paying for voluntary NI contributions.

For 2026/27, the charge starts when either partner’s adjusted net income is above £60,000. This is the income figure HMRC uses for this check. It starts with taxable income, including things such as savings interest, then takes off certain pension and Gift Aid reliefs. It is not your take-home pay.

The charge takes back 1% of Child Benefit for each £200 above £60,000. At £80,000 or more, it takes back all the Child Benefit received. The partner with the higher adjusted net income is responsible, even if the other partner claims the payment.

It is an individual-income test. Two partners each with £50,000 adjusted net income do not face the charge just because their combined income is £100,000. One partner with £70,000 and the other with £20,000 gives a different result: the higher earner is in the charge range.

Read the charge rules and use HMRC’s calculator. Our income-threshold tool can help explain pension relief and the income figure.

Imagine one child and a higher-earning partner with £70,000 adjusted net income. That is £10,000 above the starting point. £10,000 ÷ £200 = 50, giving a 50% charge.

Using 52 weeks at £27.05, the example benefit total is £1,406.60. A 50% charge is £703.30, leaving £703.30 after the charge.

This is a 52-week arithmetic illustration. The actual tax calculation uses the benefit received for the relevant weeks, your exact income and any changes in family circumstances. Use HMRC’s calculator for the year you need.

A pension payment may reduce the income figure HMRC uses, depending on the contribution method and tax-relief rules. It also moves money into your pension, so compare the cash you need now with your retirement saving. Do not count a tax saving as extra money available for bills.

Yes. Making a claim and opting out of payments can keep the NI-credit advantages while avoiding a charge on payments you do not receive. Claiming and never applying are not the same thing.

When you apply, tell HMRC that you do not want payments. If you already have a claim, use the official opt-out service. You may still owe a charge for payments received earlier in the tax year.

You can ask to restart payments if your circumstances change. If you keep receiving payments and owe a charge, you need to arrange to pay it. Some people can use PAYE, which collects tax through pay; others need Self Assessment. Check HMRC’s conditions rather than assuming the charge has been collected automatically.

Apply directly through GOV.UK’s Child Benefit claim service. You can usually claim 48 hours after registering a birth, or once a child comes to live with you. Claims can be backdated for up to three months, so it helps to check promptly.

Have your and your partner’s National Insurance numbers, bank details and the child’s details ready. The official service explains which documents are needed and what to do if you do not yet have a certificate.

Keep the claim up to date when your family changes. If your child stays in approved education or training after 16, tell HMRC so payments can continue where the rules allow. Review your income if you receive a bonus or change jobs, and check whose NI record needs credits if one parent cuts their hours.

If you are checking wider family support, use a free benefits calculator. Child Benefit, Universal Credit and childcare schemes have different rules; meeting one scheme’s conditions does not settle the others.