Child Benefit is a regular payment made to a person who is responsible for raising a child.
It is available for each child who is:
Under the age of 16, or
Under 19 and continuing in approved education or training
Only one person can claim Child Benefit for a child at any one time.
If either you or your spouse or partner has a high income, some or all of the Child Benefit may need to be repaid through the tax system.
The charge applies to the person with the higher income, not necessarily the person who receives the Child Benefit.
Child Benefit is affected by adjusted net income, which broadly means total income after certain deductions such as pension contributions and Gift Aid donations.
Adjusted net income above £60,000
A tax charge applies and part of the Child Benefit must be repaid
Adjusted net income above £80,000
The tax charge equals 100% of the Child Benefit received, effectively cancelling it out
The charge increases gradually between £60,000 and £80,000.
| Category | 2025/26 (£) |
|---|---|
| Eldest / only child | 26.05 |
| Other children | 17.25 |
Even if your household income means you will repay some or all of the benefit, claiming Child Benefit can still be worthwhile because:
It protects National Insurance credits for the claimant
It helps secure State Pension entitlement
It ensures your child is automatically issued with a National Insurance number at age 16
Some families choose to claim the benefit but opt not to receive payments to avoid the tax charge while keeping the NI credits.
AppleGrow Financial Advisors can help you:
Calculate your adjusted net income
Understand whether the tax charge applies to you
Decide whether to claim, stop, or opt out of payments
Reduce or avoid the charge through legitimate tax planning
Handle Self Assessment reporting correctly
Contact AppleGrow today to arrange a free initial consultation and receive clear, personalised advice.
