Child Benefit is receivable by a person responsible for each child until they reach 16, or 20 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.
If their adjusted net income is more than £60,000 a year, the tax charge equals the Child Benefit received.
Rate per week (2016/17 and 2015/16)
Eldest / only child: £20.70
Other children: £13.70