High Income Child Benefit Charge (HICBC)
If either parent earns over \u00a360,000, you lose some or all of your Child Benefit through a tax charge.
How It Works
- \u2022 Based on the higher earner\u2019s individual income (not household)
- \u2022 Lose 1% of benefit for every \u00a3200 earned over \u00a360,000
- \u2022 At \u00a380,000 you lose 100% \u2014 the full amount is clawed back
- \u2022 You must file a Self Assessment tax return to pay it back
- \u2022 A couple earning \u00a359,000 each (\u00a3118,000 total) pays nothing. One earner at \u00a365,000 loses 25%.
Examples
| Income | % Lost | Clawback (2 children) | Net Benefit |
|---|---|---|---|
| \u00a355,000 | 0% | \u00a30 | \u00a32,252/yr |
| \u00a365,000 | 25% | \u00a3563 | \u00a31,689/yr |
| \u00a370,000 | 50% | \u00a31,126 | \u00a31,126/yr |
| \u00a380,000+ | 100% | \u00a32,252 | \u00a30 |
Still claim. Always.
Even at 100% clawback, claiming gives the non-working parent National Insurance credits for State Pension. This is worth ~\u00a36,800 over your children\u2019s childhood. Free money you lose by not claiming.
Your Details
\u00a3
HICBC applies if over \u00a360,000
Weekly
£43.30
Monthly
£187.63
Annual
£2,252
Always claim \u2014 even if you pay it back
A non-working parent who claims Child Benefit gets National Insurance credits towards their State Pension. This is worth approximately \u00a36,800 over 16 years. Even if HICBC claws back 100% of the cash, the pension credits alone make it worth claiming.
Current Rates (2025\u201326)
| Eldest/only child | \u00a326.05/week (\u00a31,354.60/year) |
| Each additional child | \u00a317.25/week (\u00a3897.00/year) |
| HICBC threshold | \u00a360,000 individual income |
| Full clawback at | \u00a380,000 |