Child Benefit UK 2026/27 — Rates, Eligibility & How to Claim

Child Benefit is a regular payment for a person responsible for bringing up a child. It can also protect National Insurance records and help a child receive a National Insurance number automatically later. The benefit is not limited to low-income families, and there is no limit to the number of children you can claim for.

For 2026/27, the weekly rates are £27.05 for the eldest or only child and £17.90 for each additional child. If you or your partner has adjusted net income above £60,000, the separate High Income Child Benefit Charge may recover some or all of the payment. That charge does not mean you should automatically avoid making a claim: you may still want the National Insurance credits and your child's National Insurance number.

Child Benefit rates for 2026/27

The confirmed weekly rates for the tax year from 6 April 2026 to 5 April 2027 are:

The annual figures are simple 52-week illustrations. Actual payment dates and the number of payments in a tax year can affect the cash received in a particular tax year, so use the official award and payment record for a precise total.

Child Benefit is normally paid every four weeks. If your family circumstances change, such as a child leaving your care or a partner joining your household, report the change to the Child Benefit Office. The correct eldest-child rate can depend on which children live in the household and who is claiming.

Who can claim?

You can generally claim if you are responsible for bringing up a child who is:

• under 16; or
• under 20 and staying in approved education or training.

Only one person can receive Child Benefit for a particular child. There is no household income test for the basic entitlement, and there is no cap on the number of children included in a claim.

“Responsible for bringing up” is not limited to being the child's parent. The relevant question is who is responsible for the child and normally pays at least the same amount towards their upkeep as any benefit received from another person. If two people claim for the same child, only one award can be made for that child.

When parents live apart, each household may have a different eldest or only child for rate purposes. When families join households, only one person can normally receive the higher rate for the eldest child in the combined household. Check the official change-of-circumstances guidance instead of assuming that two existing claims can continue unchanged.

Why claim if you do not need the money?

A Child Benefit claim can have value even where you choose not to receive payments. GOV.UK says a claim can provide:

1. National Insurance credits towards the claimant's State Pension where the claimant is not working or does not earn enough to pay NI;
2. a National Insurance number for the child without the child needing to apply shortly before turning 16;
3. the option to receive the regular allowance, if payment is appropriate for the household.

NI credits are particularly important when a parent or carer is at home with a child under 12 and does not have enough paid work to build a qualifying year through contributions. The claimant should be the person whose NI record benefits from the credit unless the family uses the official process to transfer or allocate the relevant credits in another way.

Child Benefit is not the same as Tax-Free Childcare or the National Childcare Scheme. It is a benefit for responsibility for a child, while childcare support has separate provider, work and account conditions. Use the Childcare Cost Comparison guide for childcare planning, not as a substitute for the Child Benefit claim.

High Income Child Benefit Charge: receive, opt out or claim only?

The High Income Child Benefit Charge (HICBC) is separate from Child Benefit entitlement. It can apply where you or your partner receives Child Benefit and either person has adjusted net income above £60,000 for 2026/27.

The charge is calculated by reference to the higher individual adjusted net income, not simply the couple's combined salary. Adjusted net income can include taxable employment benefits, savings interest and dividends, and can be reduced by qualifying pension contributions and Gift Aid. Gross salary alone is not always the correct measure.

From 2024/25 onwards, the charge increases by 1% of the Child Benefit for every £200 of adjusted net income above £60,000. At £80,000 or more, the charge can recover the full Child Benefit payment. The amount cannot exceed the Child Benefit received.

There are three practical choices:

The best choice depends on the claimant's NI record, the household's adjusted net income, whether a tax return is already required and the likelihood that income will move above or below the threshold. Use the High Income Child Benefit Charge guide and the HICBC Calculator→ to estimate the charge.

How to claim Child Benefit

GOV.UK says a claim can be backdated for up to three months from the date the claim is made. Do not delay simply because a birth or adoption certificate is not immediately available: the official guidance says you may be able to claim first and provide evidence later, although the claim may take longer to process.

If you cannot apply online, GOV.UK lists postal and telephone routes. Use the official claim page and current Child Benefit Office instructions rather than sending bank details to an unofficial intermediary.

What happens when circumstances change?

Review the claim when:

• a child reaches the age limit or leaves approved education or training;
• the child moves into or out of your household;
• parents separate or join households;
• another person starts or stops claiming for the same child;
• your family wants to change who receives the NI credits;
• your adjusted net income moves across the HICBC threshold.

If you opt out of payments because of HICBC, you remain registered for Child Benefit. GOV.UK says you can still receive the other advantages, including NI credits, and can restart payments if your circumstances change. Opting out is therefore different from cancelling the claim altogether.

Child Benefit and other family support

Child Benefit can sit alongside other support, but each scheme has its own rules:

Receiving Child Benefit does not automatically establish entitlement to childcare support, and opting out of payment does not necessarily remove the underlying claim. Check the official scheme that matches the decision you are making.

Keep the claim record accurate

Keep the claim reference, award notices, payment history and any opt-out confirmation. Recheck the claimant and eldest-child position after a separation, household move or change in education. For HICBC, keep the adjusted-net-income calculation, pension or Gift Aid evidence and the tax year to which each figure relates. A salary figure from one payslip is not enough to establish adjusted net income, and a change in income can make the best choice different in a later year.

When checking the charge, identify the individual with the higher adjusted net income and keep the calculation separate from the household's total income. This prevents a partner's income being added twice or the wrong person being assessed.

Opting out without losing the underlying claim

Opting out of Child Benefit payments is a decision about cash payments, not necessarily a decision to abandon the claim. A household may choose this route where the High Income Child Benefit Charge would recover the payment, while the claimant still needs National Insurance credits or wants the claim record to protect the child's administrative entitlement. Keep the opt-out confirmation and check the official process if income later falls below the charge threshold.

The decision should be reviewed after a bonus, pension contribution, Gift Aid donation, job change or change in partner income. Adjusted net income is not always the same as salary, and the person responsible for the charge is the individual with the higher adjusted net income. Do not assume that a previous year's opt-out remains the best option for the current tax year. Keep a separate calculation for the Child Benefit award and the HICBC; the charge cannot exceed the benefit received.

Payment timing can also create confusion. Child Benefit is normally paid every four weeks, while the tax charge is calculated through PAYE or Self Assessment for the relevant tax year. Compare the award notice and payment history with the tax calculation rather than matching one four-week payment to one monthly payslip. If a child leaves the household or approved education, report the change promptly and retain the date and supporting evidence.

Where parents separate or recombine households, decide who should make the claim for each child and who needs the NI credit. A second claim for the same child does not create an extra award. If the family arrangement is unusual, use the GOV.UK change-of-circumstances route and keep the response; do not resolve the issue by guessing which parent should receive the higher rate.

Frequently Asked Questions

Start with the official Child Benefit claim service, then use the HICBC Calculator→ if household adjusted net income may exceed £60,000. This guide explains the published rules and is not an individual benefit decision.

Official sources

• GOV.UK — Child Benefit: how it works
• GOV.UK — Child Benefit rates and what you'll get
• GOV.UK — Child Benefit: make a claim
• HMRC — Child Benefit and Guardian's Allowance rates
• HMRC — High Income Child Benefit Charge
• GOV.UK — Child Benefit tax calculator