Donaldson R F Child Benefit & High Income Tax Charge Calculator
See how much Child Benefit you're entitled to, and whether the High Income Child Benefit Charge claws any of it back.
An estimate, not tax advice. The charge is based on the higher earner's "adjusted net income" — broadly, taxable income before the Personal Allowance, minus pension contributions and Gift Aid donations grossed up — not simply gross salary. Figures checked on GOV.UK 7 October 2026.
How it's worked out
Child Benefit is £27.05 a week for the eldest or only child, and £17.90 a week for each other child. If the higher earner in the household has an adjusted net income over £60,000, the High Income Child Benefit Charge claws back 1% of the Child Benefit for every £200 of income over £60,000, reaching 100% — the full amount — at £80,000.
Source: GOV.UK: Child Benefit, what you'll get, High Income Child Benefit Charge. Checked 7 October 2026.