Where you sit in the £60,000 to £80,000 Child Benefit band
Since April 2024 the High Income Child Benefit Charge starts once the higher earner’s adjusted net income passes £60,000 and reaches full clawback at £80,000. In between you repay a slice of your Child Benefit — roughly 1% for every £200 of income over £60,000 — so exactly where you land in that band decides how much you keep.
This page shows how much of the charge applies at your income level for 2026/27 and what could move you down the band, such as a pension contribution or a Gift Aid donation. It works off adjusted net income, not salary, because that is the figure HMRC actually uses.
Inside the current HICBC taper band, every extra £200 of adjusted net income above £60,000 adds another 1% of annual Child Benefit to the charge until full clawback at £80,000.
How the £60k–£80k Child Benefit taper works
Between £60,000 and £80,000 of Adjusted Net Income, the High Income Child Benefit Charge claws your Child Benefit back gradually — 1% of the annual amount for every £200 you sit above £60,000. This page is built for exactly that band, so you can see how fast the percentage climbs as your ANI moves.
This is the partial-clawback zone
Below £60,000 of ANI there is no charge under the current rule. At £80,000 or more the full Child Benefit amount is clawed back. This page focuses on the middle ground where the percentage moves step by step.
Small ANI changes can shift the percentage noticeably
That is why this page is useful for readers who are close to the line and want to know whether reliefs, benefits or a bonus change the repayment enough to matter.
What usually increases the charge
- Bonuses and taxable benefits: a £5,000 bonus on £68,000 raises the charge
- Other taxable income: rental profit adds to your ANI
- Using salary instead of ANI: a £59,000 salary can be £62,000 ANI
What can reduce it
- Qualifying pension contributions: £2,000 gross drops £66,000 to £64,000
- Gift Aid donations: £400 donated is £500 off ANI
- Checking the correct Child Benefit amount: the charge is a share of what you actually receive
Worked examples
These examples focus on the middle of the taper band, where families usually want the quickest sense-check of the repayment percentage.
ANI £60,400
Estimated charge: about 2% of annual Child Benefit. Just £400 into the band already starts the taper.
Even here: being only slightly above £60,000 still changes the answer.
ANI £70,000
Estimated charge: about 50%. At the midpoint of the band, around half of annual Child Benefit is clawed back.
The grey zone: this is where many families debate whether to keep receiving payments.
ANI £79,800
Estimated charge: almost full clawback. Very close to £80,000 means a small ANI change can still matter.
Near the top: the last stretch of the band is where admin choices come into focus.
ANI near the line with pension relief
The percentage can move meaningfully. A pension contribution or Gift Aid donation can reduce ANI and lower the repayment percentage if you are close to the edge of the band.
Remember: the taper responds to ANI, not just salary.
What to do next if you are close to the line
These are the next steps that usually help once you know roughly where you sit in the band.
Using household income instead of the higher earner’s ANI
The charge is based on the adjusted net income of the higher-income person, not joint household income.
Assuming a rough estimate is good enough near £60k or £80k
When you are close to either edge of the band, a relatively small ANI difference can change the result a lot.
Check the full HICBC page or the opt-out page next
That usually answers the practical follow-up question: whether the estimated percentage changes the admin choice around receiving or stopping Child Benefit payments.
Continue reading
Choose the next page that usually follows the taper-band question.
Questions people usually ask
How does the Child Benefit charge work between £60,000 and £80,000?
As the higher earner’s adjusted net income rises from £60,000 to £80,000 you repay an increasing share of your Child Benefit, reaching the full amount at £80,000.
How much Child Benefit do I pay back at £70,000?
Around halfway through the band, roughly half of your Child Benefit is clawed back, because the charge rises by about 1% for every £200 over £60,000.
Is the charge based on salary or adjusted net income?
It is based on adjusted net income, so bonuses and benefits push it up, while pension contributions and Gift Aid can bring it down.
Does the number of children change the charge?
The percentage clawed back is the same, but because you receive more Child Benefit for more children, the cash amount of the charge is larger.
Can a pension contribution reduce the percentage I repay?
Yes. Lowering your adjusted net income moves you down the band, which directly reduces the percentage of Child Benefit you have to repay.
What happens if my income goes over £80,000?
Once adjusted net income reaches £80,000 the charge equals all the Child Benefit you receive, so there is no partial benefit left to keep.
| Primary source | How PayPrecise uses it | Link |
|---|---|---|
| High Income Child Benefit Charge overview | Current thresholds and taper rule. | View source |
| Child Benefit rates | Weekly rates used to annualise the estimate. | View source |
| Adjusted net income guidance | ANI method used for threshold testing. | View source |
This page is designed to give you a quick, transparent estimate. It is not personal tax advice, and it does not replace checking your exact HMRC position.