For the 2025/26 tax year, the charge can apply when an individual’s adjusted net income is above £60,000 and their household receives Child Benefit. It increases by 1% of the Child Benefit received for every £200 of income over £60,000, reaching the full amount at £80,000. If both partners earn income, the higher earner normally pays the charge, even if they do not claim Child Benefit themselves. You may need to register for Self Assessment, or can choose to stop Child Benefit payments while keeping other advantages; check the latest guidance on GOV.UK.