Child Benefit is one of the few UK family payments that still starts with a simple weekly rate. For the 2026/27 tax year, running from 6 April 2026 to 5 April 2027, the eldest or only child rate is £27.05 a week. Each additional child is £17.90 a week. That turns into £1,406.60 a year for the first child and £930.80 a year for every younger child, before any High Income Child Benefit Charge is clawed back through tax.
That last phrase matters. Child Benefit is paid in full by HMRC, but a household with one partner above £60,000 adjusted net income can have some or all of it recovered later. The benefit is therefore both a weekly cash-flow item and a tax-planning item. Parents also need to think about National Insurance credits, because a claim for a child under 12 can protect a carer’s State Pension record even where the family later opts out of receiving the cash.
The 2026/27 weekly and annual rates
GOV.UK’s confirmed Child Benefit table for 2026/27 lists two rates:
| Child in the claim | Weekly rate | Annual value |
|---|---|---|
| Eldest or only child | £27.05 | £1,406.60 |
| Each additional child | £17.90 | £930.80 |
There is no general two-child limit in Child Benefit. A three-child family with one eldest-rate child and two additional children therefore receives £62.85 a week, or £3,268.20 a year, before any high-income recovery. A four-child family receives £80.75 a week, or £4,199.00 a year.
These are tax-free payments. They do not reduce your gross salary and they do not sit inside PAYE. When building a family budget, calculate take-home pay first with the UK salary calculator, then add the Child Benefit cash separately. That keeps the payslip deductions and the family payment from being mixed together.
What different family sizes receive
Here are the clean annual figures before the high-income charge:
| Children | Weekly Child Benefit | Annual Child Benefit |
|---|---|---|
| 1 | £27.05 | £1,406.60 |
| 2 | £44.95 | £2,337.40 |
| 3 | £62.85 | £3,268.20 |
| 4 | £80.75 | £4,199.00 |
Monthly budgeting needs a small adjustment because Child Benefit is calculated weekly and paid every four weeks for most families, not as a neat calendar-month amount. A one-child payment is normally £108.20 every four weeks. A two-child payment is £179.80 every four weeks. Across the full year there are thirteen four-week payments, which is why multiplying a four-week payment by 12 understates the total.
For household planning, pair the yearly figure with the budget 50/30/20 calculator or the emergency fund calculator. Child Benefit often covers recurring costs such as school meals, clubs, transport or clothes, but it is paid on its own rhythm, so it should not be treated as the same thing as a monthly wage.
The High Income Child Benefit Charge
The High Income Child Benefit Charge applies when the higher-income partner’s adjusted net income is more than £60,000. The charge is 1% of the Child Benefit received for every £200 of adjusted net income above £60,000. At £80,000 or more, the charge reaches 100%, so the full benefit is effectively paid back through tax.
The test is based on the higher-income individual, not the couple’s combined income. A household where both partners earn £59,000 can keep the full benefit. A household where one partner earns £80,000 and the other has no income faces a full recovery charge. That uneven design is why many families around the £60,000 line need to look at adjusted net income rather than gross salary alone.
Adjusted net income starts with taxable income and then allows deductions such as gross pension contributions and Gift Aid. To estimate the tax side of a salary near the charge, use the UK income tax calculator, then check whether pension saving changes the adjusted net income position. A pay rise can increase salary, increase income tax, and reduce the net value of Child Benefit at the same time.
Worked high-income examples
Suppose a family has two children and receives £2,337.40 in Child Benefit for 2026/27.
If the higher-income partner has adjusted net income of £62,000, they are £2,000 above the threshold. Divide £2,000 by £200 and the charge is 10% of the benefit, or £233.74. The family keeps £2,103.66 after the charge.
At £70,000, the income is £10,000 above the threshold. That is 50 lots of £200, so the charge is 50% of the benefit, or £1,168.70. The family keeps the other £1,168.70.
At £80,000, the charge reaches 100%. The family may still claim and receive the payments during the year, but the higher-income partner has to repay the full £2,337.40 through Self Assessment or a PAYE collection route where HMRC has arranged one.
Why claiming can still matter above £80,000
The charge makes some higher-income families think there is no point claiming. That can be a costly shortcut if one parent is not working, earns too little to pay National Insurance, or is taking time out while a child is young.
GOV.UK says that claiming Child Benefit for a child under 12 gives the claimant automatic National Insurance credits. Those credits count towards the State Pension. If the cash would all be clawed back, you can still make a claim and opt out of receiving payments, preserving the credits without creating a cash repayment problem. The key is being registered for the benefit, not necessarily keeping every payment.
This is especially important for a parent who leaves paid work for several years. A missing National Insurance year can affect future State Pension entitlement, while a Child Benefit credit can fill that record for a qualifying child under 12. If the higher earner does not need the credit but the lower earner does, make sure the claim is in the name of the person who needs the pension record protected.
How it fits with other childcare support
Child Benefit is separate from Tax-Free Childcare, Universal Credit and funded childcare hours. It is not reduced because you use a nursery account, and it is not the same as the child element in Universal Credit. The 2026 end of the Universal Credit two-child limit is a different policy, with different entitlement rules and assessment periods. Child Benefit remains the weekly HMRC payment shown in the rate table above.
For parents around £100,000, another cliff can matter. Tax-Free Childcare and some funded-hours support stop when a parent’s adjusted net income goes above £100,000. That is separate from the £60,000 to £80,000 Child Benefit charge, but both use adjusted net income, so pension contributions can affect both calculations. The UK 60% tax trap guide explains that higher band in more detail.
FAQ
How much is Child Benefit in 2026/27?
The eldest or only child rate is £27.05 a week, equal to £1,406.60 a year. Each additional child is £17.90 a week, equal to £930.80 a year.
Is Child Benefit limited to two children?
No. Child Benefit can be paid for each child you are responsible for. The eldest or only child receives the higher rate and each further child receives the additional-child rate.
When does the High Income Child Benefit Charge start?
It starts when the higher-income partner’s adjusted net income is above £60,000. The charge is 1% of the benefit for every £200 above £60,000, reaching 100% at £80,000.
Should I claim if my income is above £80,000?
It can still be worth claiming, especially if the claimant needs National Insurance credits for a child under 12. You can claim and opt out of payments so the pension credit can be protected without receiving cash that later has to be repaid.
Does Child Benefit count as taxable income?
No. The payment itself is tax-free. The high-income charge is a separate income tax charge on the higher-income partner when adjusted net income crosses the threshold.
Who should make the claim?
Where National Insurance credits matter, the claim should normally be in the name of the parent or carer who needs the credit. That is often the person who is not working or whose earnings are below the National Insurance contribution level while caring for a child under 12.
Sources
- GOV.UK, Child Benefit, Guardian’s Allowance and tax credits rates and allowances, updated 9 March 2026.
- GOV.UK, Millions of families in line for Child Benefit rate increase, published 31 March 2026.
- GOV.UK, Child Benefit: how it works, checked 16 September 2026.
- GOV.UK, Child Benefit: what you’ll get, checked 16 September 2026.
These figures are general information for the 2026/27 UK tax year, not financial advice. Check GOV.UK or HMRC if your household has split care, overseas work, a recent separation or complex adjusted net income.