Child Benefit

Definition

Child Benefit is a tax-free payment for people responsible for bringing up a child. 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 earn over £60,000 of adjusted net income, you may need to pay back some or all of the benefit through the High Income Child Benefit Charge (HICBC). You can still claim Child Benefit even if you opt out of payments to protect your NI credits.

Why it matters

• Claiming Child Benefit gives you NI credits that protect your State Pension record, even if you are not working.
• For higher earners, the HICBC means you may need to evaluate whether to receive payments or opt out.

Common use cases

• Claiming for a new child
• Deciding whether to opt out due to HICBC
• Protecting NI credit record without taking payments