Child Benefit

An allowance, payable for each child, to eligible individuals, is called 'Child Benefit'.  You are eligible if you live in the UK (with a right to reside) and are responsible for looking after a child who is under 16.  The highest rate is available for the oldest child in the household and reduced rate for each subsequent child. Only one partner in the household can make the claim (other than where 'mixed' families have joined together) and this is normally the highest earner.  If gross annual income exceeds the deemed threshold for a particular tax year, then the benefit becomes subject to a 'charge', which effectively 'pays back' all, or some of, the benefit.