2026/27 Statutory HMRC Rates
HICBC starts above £60,000 ANI (1% per £200 excess) and reaches 100% clawback at £80,000. Child Benefit rates: £27.05/week (£1,406.60/year) for eldest/only child and £17.90/week (£930.80/year) per additional child.
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How the 2026/27 HICBC Taper Works
HICBC is based on individual Adjusted Net Income. If either parent in a household earns over £60,000, the higher earner is liable to pay the charge.
| Adjusted Net Income | HICBC Tax Charge Effect |
|---|---|
| £60,000 or below | No HICBC charge (0% clawback) |
| Over £60,000 and under £80,000 | 1% of total Child Benefit for every £200 of ANI over £60,000 |
| £80,000 or more | 100% of Child Benefit received is repayable |
Statutory 2026/27 Child Benefit Rates
| Child Entitlement | Weekly Rate | Full Annual Amount |
|---|---|---|
| Eldest or Only Child | £27.05 / week | £1,406.60 / year |
| Each Additional Child | £17.90 / week | £930.80 / year |
Frequently Asked Questions (6 Detailed FAQs)
For tax years from 2024/25 through 2026/27, HICBC starts when an individual’s Adjusted Net Income is over £60,000. The charge increases as income rises and reaches 100% of the Child Benefit received at £80,000 or more.
The charge is 1% of the Child Benefit received for every £200 of Adjusted Net Income above £60,000. For example, £70,000 of ANI is £10,000 above the threshold, producing a 50% charge on the Child Benefit received. At £80,000 or above, the full amount is repayable.
For the 2026/27 tax year, the rate is £27.05 per week (£1,406.60 a year) for the eldest or only child and £17.90 per week (£930.80 a year) for each additional child. The actual amount received depends on how long you were entitled to Child Benefit during the tax year.
If both partners have individual Adjusted Net Income above £60,000, the partner with the higher ANI is generally responsible for the HICBC. The charge is based on individual income, not the couple’s combined household income.
Qualifying pension contributions and Gift Aid can reduce Adjusted Net Income, which can reduce or eliminate HICBC. The reduction must be calculated using HMRC’s ANI rules. Salary sacrifice can also reduce taxable employment income where the sacrifice is a genuine qualifying arrangement.
Yes. You can make a Child Benefit claim and choose to opt out of receiving the payments. You can still receive National Insurance credits that help protect State Pension entitlement, and the child can still receive a National Insurance number automatically at the relevant age.
Official 2026/27 HMRC Sources
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2026/27 HICBC Benchmarks
Start Threshold£60,000 ANI
100% Clawback Point£80,000 ANI
First Child Weekly Rate£27.05
Additional Child Weekly£17.90