High income child benefit charge

The current rate of child benefit is £20.70 (£1,076.40 p.a.) for the first child and £13.70 (£712.40 p.a.) for each subsequent child.

If your income falls between £50,000 and £60,000 you are charged 1% for every £100 of income over £50,000 and 100% where income exceeds £60,000 for each week you, or your partner, are in receipt of child benefit.