Child Benefit
Child Benefit is receivable by a person responsible for each child until they reach 16, or 19 if they stay in education or training.
If the person (or their spouse or partner) has ‘adjusted net income‘ above £60,000 the person with the highest income has to pay some of the Child Benefit as a tax charge.
Where adjusted net income is more than £80,000 a year, the tax charge equals the Child Benefit received.
| Rates – 2024/25 | £ per week |
|---|---|
| Eldest/Only Child | £25.60 |
| Other Children | £16.95 |
Child Benefit is receivable by a person responsible for each child until they reach 16, or 19 if they stay in education or training.
If the person (or their spouse or partner) has ‘adjusted net income‘ above £50,000 the person with the highest income has to pay some of the Child Benefit as a tax charge.
Where adjusted net income is more than £60,000 a year, the tax charge equals the Child Benefit received.
| Rates – 2023/24 | £ per week |
|---|---|
| Eldest/Only Child | £24.00 |
| Other Children | £15.90 |
Child Benefit is receivable by a person responsible for each child who is under 16, or under 20 if they stay in approved education or training.
If the person (or their spouse or partner) has ‘adjusted net income‘ above £50,000 the person with the highest income has to pay some of the Child Benefit as a tax charge.
Where adjusted net income is more than £60,000 a year, the tax charge equals the Child Benefit received.
| Rates – 2021/22 | £ per week |
|---|---|
| Eldest/Only Child | £21.80 |
| Other Children | £14.45 |
Child Benefit is receivable by a person responsible for each child until they reach 16, or 19 if they stay in education or training.
If the person (or their spouse or partner) has ‘adjusted net income‘ above £50,000 the person with the highest income has to pay some of the Child Benefit as a tax charge.
Where adjusted net income is more than £60,000 a year, the tax charge equals the Child Benefit received.
| Rates – 2021/22 | £ per week |
|---|---|
| Eldest/Only Child | £21.15 |
| Other Children | £14.00 |
Tax Rates & Allowances
- Introduction
- Capital Allowances – Plant And Machinery
- Capital Gains Tax (CGT)
- Car Benefits
- Car Fuel Benefit
- Cars – Advisory Fuel Rates For Company Cars
- Child Benefit
- Corporation Tax Rates
- Employee’s Statutory Payments
- Income Tax Allowances
- Income Tax Rates – Across the UK
- Income Tax Rates – Scotland
- Income Tax Rates – Wales
- Individual Savings Account (ISA)
- Inheritance Tax (IHT)
- Land and Buildings Transaction Tax
- Land Transaction Tax
- Mileage Allowance Payments (MAPS) For Employees
- Minimum Wage
- National Insurance Contributions (NIC) – Rates And Allowances
- Pensions Automatic Enrolment
- Pensions – Tax Relief On Pension Contributions
- Property Allowance
- Self Assessment – Key Dates
- Stamp Duty
- Stamp Duty Land Tax (SDLT)
- State Pensions
- Tax Reliefs For Individuals
- Trade Allowance
- Van Benefit
- VAT
- Vat Fuel Scale Charges
- Vehicle Excise Duty (VED) – Passenger Cars