HMRC confirms new Child Benefit rates from April 2027
HMRC confirms new Child Benefit rates from April 2027

HM Revenue and Customs (HMRC) will introduce new Child Benefit payment rates from April 12, 2027, with families receiving up to £2,420 a year for two children at the higher rates. The increase was confirmed by Chief Secretary to the Treasury Emma Reynolds in a written statement to Parliament on Wednesday, following the annual review of payments.

New weekly and annual payment amounts

Child Benefit for an eldest or only child will increase from £27.05 to £28.00 per week, while payments for each additional child will rise from £17.90 to £18.55. The 3.5 per cent increase is based on the Consumer Prices Index (CPI) inflation rate for September 2026 and will apply to families across Scotland, England, Wales and Northern Ireland.

The higher rates mean families with one child could receive £1,456 over 52 weeks, while those with two children could receive £2,420.60, before any High Income Child Benefit Charge.

Breakdown of payment rates

For an eldest or only child, the weekly rate rises to £28.00, every four weeks £112.00, and over 52 weeks £1,456.00. Each additional child will receive £18.55 per week, £74.20 every four weeks, and £964.60 over 52 weeks. At the new rates, a family with three children could receive £3,385.20 over 52 weeks.

These annual figures illustrate a full 52 weeks at the new rates rather than the exact amount payable during the 2027/28 tax year, which begins on April 6. Guardian's Allowance will also increase from £22.95 to £23.75 per week, equivalent to £95 every four weeks. This is a separate payment for eligible people bringing up a child whose parents have died, although some circumstances involving a surviving parent can also qualify.

Eligibility and payment details

According to guidance on GOV.UK, Child Benefit is normally available to someone responsible for a child under 16. Payments can continue until a young person turns 20 if they remain in approved education or training. Only one person can receive Child Benefit for each child, and there is no limit on the number of children for whom a family can claim. Child Benefit is usually paid every four weeks, although some claimants, including single parents, can receive weekly payments.

High Income Child Benefit Charge

Parents should also be aware of the High Income Child Benefit Charge, which can reduce or remove the financial benefit of receiving payments. Under HMRC's current rules, the charge applies when either parent or their partner has adjusted net income above £60,000 a year.

Families must repay one per cent of their Child Benefit for every £200 of adjusted net income above £60,000. At £80,000 or more, the charge is equal to the full amount received. The calculation is based on individual income rather than combined household earnings. People affected can choose to receive Child Benefit and pay the charge through PAYE or Self Assessment, where eligible, or opt out of receiving payments. However, HMRC advises that claiming Child Benefit while opting out of payments can still protect National Insurance credits towards the State Pension and ensure a child receives their National Insurance number automatically. Families can check their eligibility and make a new Child Benefit claim on GOV.UK.