Child Benefit High Income Charge

Posted on 3rd July 2023 by Joanne Stoneman

The HICBC applies where someone is claiming child benefit and they or their child’s carer has taxable income in excess of £50,000 in a year.

The HICBC applies where someone is claiming child benefit and they or their child’s carer has taxable income in excess of £50,000 in a year. If you or the person you live with has a child for which benefit is being claimed, the person with the highest earnings pays.

The effect of the HICBC is that anyone whose taxable income for a year exceeds £60,000 will have the entire child benefit they or their partner is entitled to clawed back. For this reason, many people entitled to the benefit have not bothered claiming. However, if your income is variable or maybe falling you should consider claiming child benefit and paying the HICBC if necessary.

Child benefit will not be paid for any period earlier than three months before the date of your claim, so you should make the claim as soon as possible as you may miss out.