If you qualify, Child Benefit for two children is usually made up of the higher rate for the eldest child and a lower rate for the second child. The government sets the rates, so check the latest figures on GOV.UK before applying. If you or your partner has adjusted net income above the High Income Child Benefit Charge threshold, some or all of the benefit may need to be repaid through tax. Only one person can claim for each child, and claiming can help protect National Insurance credits.