Do two parents each earning under £60,000 pay the High Income Child Benefit Charge?

Is the charge based on household income or one person’s income?

One person’s income — the higher earner’s adjusted net income. GOV.UK’s overview asks whether you or your partner earn more than the threshold. The Child Benefit tax calculator says your partner pays if their adjusted net income is also more than £60,000 and higher than yours, for tax year 2024 to 2025 up to tax year 2026 to 2027. Nothing on those live pages adds the two salaries together.

LITRG states the same design: the charge is calculated solely on the adjusted net income of the higher-income partner, regardless of who claims, the other partner’s income, or whose child the payments are for. Which? (16 April 2024) put the comparison parents actually search: two parents on £59,000 each would not be liable, but a single parent over £60,000 would trigger it.

What if we both earn just under £60,000?

If each person’s finished adjusted net income is £60,000 or under, neither of you is over the start point used from 2024–25. Combined household pay can sit far above £60,000 and the charge still does not start. LITRG’s illustration is the sharp version of that rule: a household can have adjusted net income as high as £120,398 with no charge if, for example, each partner has £60,199; and a charge can start on household income of just £60,200 if only one partner has income.

What if one of us is over £60,000 and one is not?

The person over the threshold is in scope, even if they do not receive the Child Benefit payment. The lower earner does not ‘use up’ unused room under £60,000 for the other parent. There is no official averaging of the two figures.

If both are over £60,000, GOV.UK assigns the charge to whoever has the higher income. From £80,000 the live pages describe a full clawback of Child Benefit. Weekly rates on GOV.UK Child Benefit rates (checked 10 September 2026) are £27.05 for the eldest or only child and £17.90 for each other child — use the official calculator for the charge on your claim dates rather than multiplying those weeks by a homemade taper.

How do I compare the two adjusted net incomes?

1. 1
   Work each person’s adjusted net income separately Follow GOV.UK’s four steps. Include savings interest, dividends and taxable benefits such as a company car. Do not add the two P60s and call that the test.
2. 2
   See who, if anyone, is over £60,000 If both figures are £60,000 or under, the live start point is not met. If only one figure is over, that person is the higher earner in scope.
3. 3
   If both are over, keep the higher figure That person uses the Child Benefit tax calculator and then PAYE or Self Assessment. See Who pays if my partner claims?.
4. 4
   If you cannot agree the facts, use HMRC’s yes/no letter The PAYE and Self Assessment pages let you ask whether your partner has a higher income or gets Child Benefit. HMRC replies yes or no and does not share their numbers.

Has the rule moved to a household basis?

Not on the pages checked on 10 September 2026. Which? reported in April 2024 that the government planned to consult on administering the charge on a household basis from April 2026. That was a news report about a plan. It is not a start date this page invents.

The live calculator still says you may be affected if adjusted net income is over £60,000 for tax year 2024 to 2025 up to tax year 2026 to 2027, and that the partner pays if their figure is also over that line and higher than yours. Until GOV.UK changes that wording, treat the charge as an individual higher-earner test.

In shortIn short: two parents each under £60,000 adjusted net income do not meet the live start point, even if the household total is much higher. One parent over £60,000 can meet it even if the household looks similar. Re-read GOV.UK before assuming a household-basis change has begun.