Small Business Accountants

What is Child Benefit in the UK?

Child Benefit is a tax-free payment made to parents or guardians responsible for raising a child in the UK. From April 2025, the rate is £26.05 per week for the eldest child and £17.25 for each additional child. It is not automatic, so you must submit a claim. Higher earners face the High Income Child Benefit Charge, which starts at £60,000 and results in full clawback at £80,000.

By Jordan Macey MAAT Reviewed by Noor Fiaz Updated 16 Apr 2026 1

What are Child Benefits? - Definition - GoForma Tax Guides | UK Accountants & Tax Advisors

Key takeaways

Child Benefit pays £26.05 per week for your eldest or only child, and £17.25 per week for each additional child, from April 2025 onwards.
You must actively claim Child Benefit because it is not awarded automatically, even if you are already receiving other government payments or tax credits.
The High Income Child Benefit Charge applies when either parent earns over £60,000, with the full benefit clawed back once income reaches £80,000.
Claiming Child Benefit protects your National Insurance record, which counts toward your qualifying years for the UK state pension even if you opt out of payments.
Children are eligible until age 16, or up to age 20 if they remain in approved full-time education or certain government-approved training programmes.

Child benefit is a series of welfare payments and tax credits made to parents or individuals who are responsible for bringing up a child.

Frequently asked questions

How much is Child Benefit per week in 2025/26?

From April 2025, Child Benefit pays £26.05 per week for your eldest or only child and £17.25 per week for each additional child. These rates are reviewed annually by the government and typically increase each April. Over a full year, this works out to approximately £1,354.60 for the first child and £897.00 for each subsequent child, paid every four weeks directly into your bank account.

Do I need to claim Child Benefit or is it automatic?

Child Benefit is not automatic. You must submit a claim to HMRC after your child is born or comes to live with you. You can claim online through the government website or by completing a paper CH2 form. It is important to claim promptly because HMRC can only backdate payments by up to three months. Even if you think you might be affected by the High Income charge, you should still consider claiming to protect your NI record.

What is the High Income Child Benefit Charge?

The High Income Child Benefit Charge (HICBC) is a tax charge that applies when you or your partner has an individual income above £60,000 per year. The charge is equal to 1% of the Child Benefit received for every £200 of income above £60,000. Once either parent's income reaches £80,000, the charge equals the full amount of Child Benefit, effectively cancelling it out. You must file a Self Assessment tax return to pay this charge.

How does Child Benefit protect my state pension?

When you claim Child Benefit and your child is under 12, you automatically receive National Insurance credits for each qualifying week. These credits count toward the 35 qualifying years you need for a full UK state pension. This is particularly valuable for parents who are not working or earn below the National Insurance threshold, because without these credits they could have gaps in their NI record that reduce their pension entitlement.

Who is eligible to claim Child Benefit?

You can claim Child Benefit if you are responsible for a child under 16, or under 20 if they are in approved full-time education or certain government-approved training. You do not need to be the biological parent, as guardians, foster carers, and adoptive parents can also claim. Only one person can receive Child Benefit for each child. You must be living in the UK and not subject to immigration restrictions that exclude you from public funds.

Can I still claim Child Benefit if I earn over £60,000?

Yes, you can still claim Child Benefit even if you or your partner earn above £60,000, but you will need to pay the High Income Child Benefit Charge through Self Assessment. Many parents choose to claim regardless because it protects their National Insurance record for state pension purposes. Alternatively, you can opt out of receiving payments while keeping the claim active, which preserves the NI credit benefit without triggering the tax charge.

How is Child Benefit paid and how often?

Child Benefit is usually paid every four weeks directly into your bank or building society account. You can request weekly payments if you are a single parent or if you or your partner receive certain income-related benefits such as Universal Credit, Income Support, or income-based Jobseeker's Allowance. Payments are tax-free unless the High Income Child Benefit Charge applies, in which case the charge is collected separately through your Self Assessment tax return.

What happens to Child Benefit when my child turns 16?

Child Benefit stops when your child turns 16 unless they continue in approved full-time education or certain government-approved training, in which case payments can continue until they turn 20. You must inform the Child Benefit Office about your child's education status after they turn 16. If your child leaves education or training before age 20, payments will stop, and you need to notify HMRC to avoid overpayments that you would have to repay.

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