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 ‘‘ 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