Child Benefit & 60% Tax Trap Calculator

The HICBC is a tax charge that claws back Child Benefit if either parent earns over £60,000 per year. You lose 1% of your Child Benefit for every £200 above £60,000. At £80,000 or above, the charge equals 100% of the benefit.

For 2026/27, Child Benefit is £26.05 per week for the eldest/only child and £17.25 per week for each additional child. That's £1,354.60/year for one child, £2,251.60/year for two, and £3,148.60/year for three.

Yes — it's usually still worth claiming even if the charge wipes out the cash benefit. Claiming ensures the lower-earning parent gets National Insurance credits towards their State Pension. You can opt out of payments but still register the claim.

The charge applies to whichever parent has the higher income — regardless of who actually claims the benefit. The injustice is that a household with two earners making £59,000 each pays no charge, while a household with one earner making £80,000 loses the benefit entirely.

Yes. Pension contributions via salary sacrifice reduce your 'adjusted net income'. If you earn £65,000 but sacrifice £5,000 into a pension, your adjusted net income drops to £60,000, eliminating the HICBC entirely and restoring your full Child Benefit.

Yes. If you or your partner earn over £60,000 and claim Child Benefit, the higher earner must register for Self Assessment and declare the charge. Failure to do so can result in penalties.