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Child Benefit is receivable by a person responsible for each child who is under 16, or 19 if they stay in education or training.
If the person (or their spouse or partner) has 'adjusted net income' above £60,000 the person with the highest income has to pay some of the Child Benefit as a tax charge.
Where 'adjusted net income' is more than £80,000 a year, the tax charge equals the Child Benefit received.
15 Dec 2025
The Autumn Budget is unlikely to kickstart the UK economy, with the nation's growth outlook remaining subdued, according to research from the British Chambers of Commerce (BCC).
26 Nov 2025
A review of the major tax and spending decisions announced on 26 November.
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