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Child Tax Credit UK 2026: Rates, Eligibility & How to Claim

CT
Chandraketu Tripathi
Finance Editor, Kaeltripton
Published 5 Apr 2026
Last reviewed 4 May 2026
✓ Fact-checked
Child Tax Credit UK 2026: Rates, Eligibility & How to Claim
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By Chandraketu Tripathi  |  Updated April 2026
Child Tax Credit no longer accepts new claims — it has been replaced by Universal Credit for most families. If you receive a Migration Notice from HMRC, you must claim Universal Credit within 3 months or lose your entitlement. For existing claimants, Child Benefit continues and increased in April 2026. This guide covers Child Benefit rates, the High Income Child Benefit Charge, Universal Credit child elements, and what to do if you receive a migration notice.
Key Facts
Child Benefit eldest/only child: £27.05/week (April 2026)  |  Child Benefit additional children: £17.90/week  |  HICBC threshold: £60,000  |  New claimants: Universal Credit only (CTC closed)

Child Benefit Rates UK 2026-27

Source: GOV.UK. April 2026. Child Benefit available until child turns 16 (or 20 in approved education/training).
ChildWeekly RateMonthly RateAnnual Rate
First or only child£27.05£117.22£1,406.60
Second child£17.90£77.57£930.80
Third child (if eligible)£17.90£77.57£930.80
Two children total£44.95/week£195.13£2,337.40
Three children total£62.85/week£272.70£3,268.20

High Income Child Benefit Charge 2026

Source: HMRC, GOV.UK. Charge: 1% of Child Benefit per £200 of income above £60,000. April 2026.
Highest Earner's IncomeChild Benefit KeptCharge DueNet Benefit (1 child)
Under £60,000100% — no charge£0Full £1,407/year
£65,00075% kept, 25% clawed back25% of CB~£1,055/year
£70,00050% kept, 50% clawed back50% of CB~£703/year
£75,00025% kept, 75% clawed back75% of CB~£352/year
£80,000+0% — fully clawed back100% of CB£0 net (but claim anyway for NIC record)

Universal Credit Child Elements 2026-27

Source: GOV.UK, DWP. April 2026. Two-child limit REMOVED from April 2026 — all children now eligible.
ElementMonthly AmountAnnual AmountNotes
First child (born before 6 April 2017)£351.88£4,223Higher rate for older children
First child or additional child (born from 6 April 2017)£303.94£3,647Standard rate
Disabled child addition — lower rate£164.79£1,977Qualifying disability benefit
Disabled child addition — higher rate£514.71£6,177Severely disabled child

Receiving a Migration Notice? What to Do

  • Don't ignore it — you have 3 months from the notice date to claim Universal Credit
  • Check your transitional protection — if your UC award is less than your tax credits, you may get a transitional element to bridge the gap
  • Claim UC before your deadline — if you miss it, you lose your legacy benefits and transitional protection
  • Child Benefit continues separately — migration to UC doesn't affect Child Benefit, which is a separate claim
  • Get free help — Citizens Advice, Turn2Us, or your local Jobcentre can guide you through the migration process

Frequently Asked Questions

Can I still claim Child Tax Credit UK 2026?
Child Tax Credit (CTC) is closed to new claimants — you cannot start a new CTC claim in 2026. Anyone already receiving CTC is being migrated to Universal Credit through the managed migration process. If you receive a migration notice, you must claim Universal Credit within 3 months. If you have never claimed CTC, claim Universal Credit instead. The child element of Universal Credit provides similar support.
How much is Child Benefit UK 2026?
Child Benefit rates from April 2026 are £27.05 per week for the eldest or only child (up from £26.05), and £17.90 per week for each additional child (up from £17.25). Child Benefit is available to all families with children under 16 (or under 20 in approved education or training), regardless of income. However, the High Income Child Benefit Charge claws it back for families where the highest earner receives over £60,000.
What is the High Income Child Benefit Charge?
If either parent (or their partner) earns over £60,000, the High Income Child Benefit Charge applies. For every £200 of income above £60,000, you repay 1% of Child Benefit. At £80,000 income, the full Child Benefit is clawed back. You pay the charge through your self-assessment tax return. It's still worth claiming Child Benefit even if you'll pay it back — claiming protects your NIC record for State Pension entitlement.
What replaced Child Tax Credit UK?
Universal Credit has replaced Child Tax Credit for new claimants. The child element of Universal Credit pays £4,223/year for the first child (born before April 2017) or £3,647/year for a first child born from April 2017 onwards (2026-27 rates), and £3,647/year for each additional child. The two-child limit (removed April 2026) means families cannot claim for a third or subsequent child born after April 2017 unless exceptions apply.
How much is the Universal Credit child element 2026?
Universal Credit child elements from April 2026: first child (born before 6 April 2017): £351.88/month (£4,223/year), any child or first child born from 6 April 2017 onwards: £303.94/month (£3,647/year). The disabled child addition: £164.79/month (lower rate) or £514.71/month (higher rate). Two-child limit applies — you cannot claim for a third or subsequent child born after 6 April 2017 (with limited exceptions for multiple births and non-consensual conception).
Related Articles
Disclaimer: Always verify with GOV.UK, HMRC, VOA, and Acas. Sources: gov.uk, bcpcouncil.gov.uk, bristol.gov.uk, commonslibrary.parliament.uk, gtlaw.com, kingsbridge.co.uk, ir35update.co.uk. April 2026.
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Editorial Disclaimer

The content on Kaeltripton.com is for informational and educational purposes only and does not constitute financial, investment, tax, legal or regulatory advice. Kaeltripton.com is not authorised or regulated by the Financial Conduct Authority (FCA) and is not a financial adviser, mortgage broker, insurance intermediary or investment firm. Nothing on this site should be construed as a personal recommendation. Rates, figures and product details are indicative only, subject to change without notice, and should always be verified directly with the relevant provider, HMRC, the FCA register, the Bank of England, Ofgem or other appropriate authority before any financial decision is made. Past performance is not a reliable indicator of future results. If you require regulated financial advice, please consult a qualified adviser authorised by the FCA.

CT
Chandraketu Tripathi
Finance Editor · Kaeltripton.com
Chandraketu (CK) Tripathi, founder and lead editor of Kael Tripton. 22 years in finance and marketing across 23 markets. Writes on UK personal finance, tax, mortgages, insurance, energy, and investing. Sources: HMRC, FCA, Ofgem, BoE, ONS.

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