Last reviewed: 17 May 2026
TL;DR: Child Benefit is a payment from HMRC for people responsible for bringing up a child under 16 (or under 20 in approved education or training). It is paid at one rate for the eldest or only child and a lower rate for each additional child, with current figures published on gov.uk. Higher earners may be liable for the High Income Child Benefit Charge, which tapers between £60,000 and £80,000 of adjusted net income from April 2024.
Key facts
- Child Benefit is administered by HMRC and detailed at gov.uk/child-benefit.
- It pays one rate for the eldest or only child and a lower rate for each additional child; readers should check the current rate published on gov.uk/child-benefit for the latest figures.
- The High Income Child Benefit Charge tapers between £60,000 and £80,000 of adjusted net income from April 2024 per gov.uk/child-benefit-tax-charge.
- Claiming Child Benefit also generates National Insurance credits towards State Pension for the claiming parent if the child is under 12.
- Claims can be backdated up to three months from the date HMRC receives the application.
What this is
Child Benefit is a payment from His Majesty's Revenue and Customs (HMRC) for people responsible for bringing up a child. It is detailed at gov.uk/child-benefit. It is paid every four weeks (or weekly for single parents and some others receiving certain benefits) directly to a bank or building society account. The payment is intended to help with the costs of raising a child and is one of the longest-standing parts of the UK family benefits system.
Child Benefit can be claimed by anyone responsible for a child under 16, or under 20 if the child remains in approved education or training. Only one person can claim Child Benefit for a given child. Where parents live apart, the parent the child lives with most of the time is normally the eligible claimant.
How much it pays
Child Benefit is paid at two rates: a higher rate for the eldest or only child, and a lower rate for each additional child. Rates are reviewed by the Treasury and updated, typically from April each year. For the most recent figures applicable to the article publication date, readers should refer to the current Child Benefit rate published on gov.uk/child-benefit. Payments are made every four weeks in arrears, or weekly in specific circumstances such as for lone parents.
Eligibility
To qualify, the claimant must be responsible for a child who is under 16, or under 20 if in approved education (broadly more than 12 hours a week of supervised non-advanced study) or approved training. The claimant must usually live in the UK and be entitled to reside. Specific residency rules apply for new arrivals and for people moving between the UK and other countries; gov.uk/child-benefit publishes detailed conditions.
Only one person can receive Child Benefit for a child. If two people both claim, HMRC decides based on rules of priority, with the parent the child lives with most usually taking precedence. Parents can agree between themselves who claims, which is particularly relevant where National Insurance credit value differs between the two adults.
The High Income Child Benefit Charge
The High Income Child Benefit Charge (HICBC) is a tax charge that can reduce or fully offset the value of Child Benefit when one earner in the household has higher income. It is detailed at gov.uk/child-benefit-tax-charge. From April 2024, the taper starts at £60,000 of adjusted net income and reaches full clawback at £80,000. Adjusted net income is total taxable income minus certain reliefs such as pension contributions and Gift Aid donations; the calculation is explained on the HMRC charge page.
The charge is paid by the higher earner in the household, not necessarily the person claiming Child Benefit. Where adjusted net income exceeds £80,000, the charge equals the full Child Benefit received. Families above the upper threshold can still claim Child Benefit and elect not to receive the payment. Making this election preserves National Insurance credits towards State Pension for the claiming parent without triggering the charge.
National Insurance credits
Claiming Child Benefit for a child under 12 automatically gives the claimant Class 3 National Insurance credits, which count towards State Pension qualifying years. This is particularly valuable for parents who are out of paid work or on low earnings while caring for children, as gaps in the National Insurance record can reduce the eventual State Pension. The mechanism is described on gov.uk under National Insurance credits and gov.uk/national-insurance-credits.
Where one partner has full National Insurance qualifying years through work and the other does not, the lower-earning partner is usually the more efficient claimant from a pension-credit perspective, even where the higher earner pays the High Income Child Benefit Charge.
How to claim
A new claim can be made online via gov.uk/child-benefit or by completing form CH2 and posting it to the Child Benefit Office. A claim should normally be made as soon as the child's birth has been registered, an adoption has taken effect, or the child has come to live with the claimant. Claims can be backdated up to three months from the date HMRC receives them.
Documents required include the child's birth or adoption certificate. For births in England and Wales, the registration of birth typically generates information that links into HMRC's systems, but a Child Benefit claim still needs to be submitted separately. Payment is made into a UK bank or building society account.
Common pitfalls
Common pitfalls include not claiming at all when the household is above the High Income Child Benefit Charge upper threshold, which forfeits National Insurance credits for the claiming parent. Another is failing to update HMRC when circumstances change, such as a child leaving approved education, the family moving abroad, or a change in custody arrangements. Late notification of changes can result in overpayments that HMRC will recover. Couples should also note that the charge applies based on the higher earner's adjusted net income, which can be reduced by pension contributions and Gift Aid donations; this affects how households model the threshold.
Important disclaimer
This article is general information based on UK government and HMRC sources and does not constitute financial, legal, or tax advice. Rates and rules change; figures reflect the position at publication date. Readers should check current gov.uk guidance and consult an FCA-authorised adviser or HMRC directly before acting on significant family-finance decisions.
Frequently asked questions
How much is Child Benefit?
Child Benefit is paid at one rate for the eldest or only child and a lower rate for each additional child. For the rate applicable on the publication date of this article, refer to the current figures published on gov.uk/child-benefit.
Who can claim Child Benefit?
Anyone responsible for a child under 16, or under 20 if the child is in approved education or training, may be eligible. Only one person can claim for a given child.
What is the High Income Child Benefit Charge threshold?
From April 2024, the taper starts at £60,000 of adjusted net income and reaches full clawback at £80,000. Details are at gov.uk/child-benefit-tax-charge.
Can I still claim if my income is above the threshold?
Yes. A high earner can claim and elect not to receive payment, which preserves National Insurance credits for the claiming parent without triggering the charge.
How long can a claim be backdated?
Claims can be backdated up to three months from the date HMRC receives the application.
Does claiming Child Benefit affect State Pension?
Claiming Child Benefit for a child under 12 automatically provides National Insurance credits that count towards State Pension qualifying years for the claiming parent.
