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New Child Benefit Rules

Significant changes to the child benefit rules apply from 6 April 2024. The update involves the High Income Child Benefit Charge and the earnings thresholds to which this applies.

Only one person can claim child benefit for a child. To claim, you must be responsible for bringing up a child who is aged under 16 years, or under 20 years if they are in approved education or training.

From 6 April 2024, child benefit is increasing to:

  • £25.60 for the eldest or only child
  • £16.95 for younger children

From this date, you start to lose child benefit when one parent earns in excess of £60,000 and lose all child benefit payments if one parent earns more than £80,000. (The levels prior to 6 April 2024 were a starting threshold of £50,000 and an upper earnings limit of £60,000.)

The government is in consultation about basing claims upon household income; however for now, child benefit is assessed according to each parent’s individual salary/earnings.

The charge applied from 6 April 2024 is 1% of the child benefit for every £200 of income that exceeds £60,000 and equals the child benefit payment once income exceeds £80,000.

The changes to the thresholds mean that some previously ineligible people now qualify for child benefit. Those individuals can start claiming child benefit from the tax year starting 6 April 2024.

Do these changes affect your tax position or ability to claim child benefit? To find out more and explore how your tax liability can be minimised, talk to the friendly experts at Hargreaves Owen.

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