Child benefit

Last updated: 29/07/2020

You can get child benefit if you are responsible for a child or qualifying young person.

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A child is someone who is under 16 years of age. A qualifying young person is someone who remains in full-time non-advanced education up until the age of 20. If you share the care of your children with your ex-partner, you are not allowed to split child benefit for an individual child.

Child benefit rates:

First child: £21.05
Second and subsequent children: £13.95

If your income is more than £50,000 p/a you can get child benefit but your income tax will be affected. One per cent of the annual amount of child benefit received will be added to your income tax for every £100 that your income exceeds £50,000. This is known as the High Income Child Benefit Tax Charge. It is applied through your income tax. If you earn more than £60,000 100% of the amount of child benefit you receive will be added to your income tax.

You can choose to stop receiving child benefit rather than pay the charge however, it is important to remember that child benefit protects your National Insurance record. If you choose to continue receiving child benefit, you must register for self-assessment with HM Revenue & Customs and fill in a tax return to declare the child benefit you receive.

You can apply for child benefit on form CH2 from HM Revenue & Customs.