The High Income Child Benefit Charge claws back Child Benefit once the higher earner in a household has an adjusted net income above £60,000. It is charged on the higher earner's income individually — not on household income — so two partners each earning £55,000 pay nothing, while a single earner on £75,000 pays a substantial charge.
Between £60,000 and £80,000 the charge tapers: you repay 1% of your Child Benefit for every £200 of income over £60,000. At £80,000 the taper reaches 100% and the entire benefit is clawed back. Below £60,000 there is no charge; above £80,000 the charge equals the full Child Benefit you received.
Because the charge is based on adjusted net income, not gross salary, you can reduce or even eliminate it. Two reliefs lower adjusted net income directly:
In the £60,000–£80,000 taper, this cuts the charge pound-for-pound — and contributing enough to get back under £60,000 removes it entirely. The calculator above shows exactly how much a pension contribution or Gift Aid donation saves you, because it models the interaction between your income, these reliefs and the charge in one place. That's the angle almost no dedicated HICBC calculator handles.
Historically the only way to pay the High Income Child Benefit Charge was to register for Self Assessment. From 2026, employed taxpayers can instead have the charge collected through their PAYE tax code, without a Self Assessment return. The amount owed is exactly the same — this is a change to how it's collected, not how much you pay.
The charge is only one part of your position — pensions and Gift Aid ripple through the rest of it too.
See your complete tax position →