High Income Child Benefit Charge explained
If you or your partner have adjusted net income above £60,000 in 2026/27, the higher earner repays 1% of the household's Child Benefit for every £200 over the threshold. At £80,000 the charge equals the full benefit.
Model the charge on your salary
How much Child Benefit is worth
In 2026/27 it is £27.05 a week for the eldest child (£1,406.6 a year) and £17.9 a week for each additional child.
Adjusted net income
The charge uses adjusted net income: total taxable income minus gross pension contributions under relief at source, Gift Aid and certain other reliefs. Salary sacrifice reduces it directly.
Considerations to explore
Pension contributions that bring adjusted net income back towards £60,000 reduce the charge, which can make the effective tax relief in this band unusually high.
Methodology, assumptions and limitations
- Figures are the 2026/27 rates held in the same tax settings that power every calculator on this site.
- Assumes a standard 1257L tax code unless stated otherwise.
- General educational information, not regulated financial or tax advice.
- Your own position depends on your full circumstances — check GOV.UK or HMRC for your case.
UK Finance Planning provides calculation and planning tools for education and comparison. It is not a financial adviser, is not authorised by the Financial Conduct Authority, and is unconnected to any similarly named advice firm. All results are estimates.
Related tools and guides
- Salary calculator — Gross to net pay for 2026/27.
- Salary sacrifice explained — How it saves tax and NI.
- The £100k tax trap — Personal Allowance taper explained.
- UK tax bands 2026/27 — Every rest-of-UK rate and threshold.