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Taxopedia  ›  C  ›  Child benefit
C · Glossary

Child benefit

Tax-free benefit for parents — £26.05/week first child, £17.25 each subsequent (2025/26).

Child benefit is paid to parents/carers of UK-resident children: £26.05/week first child, £17.25/week each subsequent (2025/26). It's tax-free, but if you or your partner earn over £60k the High-Income Child Benefit Charge claws back some or all via Self Assessment.

Even if you opt out of receiving it, register — it builds NI credit toward state pension.

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