Child benefit

Working tax credits and 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 £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.

Rate per week (2019/20 and 2018/19)

Eldest / only child: £20.70

Other children: £13.70

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Lawrence Grant

We are a member firm of the Institute of Chartered Accountants of England & Wales (ICAEW). Registered to carry on audit work in the UK and Ireland. Our Insurer is Prosure Solutions (per W R Berkley , and IGI), 34 Lime St, London EC3M 7AT (worldwide, excluding North America). Also an independent member of GGI, a multidisciplinary worldwide association of accountants, tax consultants & lawyers.