High Income Child Benefit Charge: 2026 UK Guide

HICBC claws back Child Benefit when one parent earns above £60,000 of Adjusted Net Income, fully clawing it back at £80,000

The thresholds were raised from £50,000-£60,000 to £60,000-£80,000 in April 2024, bringing many earners back into eligibility

Pension contributions and Gift Aid donations reduce Adjusted Net Income, which can fully restore Child Benefit at the margin

Always claim Child Benefit even if you opt out of payment - the National Insurance credits matter for the State Pension of the non-working parent