Chartered Certified Accountants
and Business Advisers
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.
Whereadjusted net income is more than £60,000 a year, the tax charge equals the Child Benefit received.
Eldest / only child: £20.70
Other children: £13.70