Child Benefit Statistics: annual release, data at August 2023
Published 17 April 2024
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Overview
This National Statistics publication includes details of the number of families claiming Child Benefit at 31 August 2023, the number and ages of children within those families and their geographical location. Population counts at country and English region level are shown, as well as by local authority and parliamentary constituency (Westminster and Scottish) in the United Kingdom.
This publication also includes Child Benefit small area statistics, published separately prior to 2022 in the Child Benefit small area statistics collection. These include annual geographical estimates at Lower Super Output Area, Super Data Zone and Data Zone in the United Kingdom. National Statistics are accredited official statistics.
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Main points
On 31 August 2023, there were:
- 7.65 million families claiming Child Benefit, with 6.91 million families in receipt of Child Benefit payments. This is a decrease of 47,000 claiming families and 106,000 families in payment when compared to August 2022
- 741,000 families who chose to opt-out of receiving payments
- 13.04 million children in families claiming Child Benefit, and 11.92 million children in payment recipient families. This is a fall of approximately 159,000 children in claiming families, and 236,000 children for whom payment is received since August 2022
- 1.12 million children in families who had opted out of payments
Figure 1: The number of families and children within those families claiming and in receipt of Child Benefit payments
(Source data: HMRC Child Benefit administrative data)
About the data in this release
The latest data on Child Benefit for August 2023 shows a continued downward trend in the number of families claiming Child Benefit and the number of families receiving Child Benefit payments.
The rate of decline in families claiming Child Benefit in the latest year remains at 0.6%. This is the same rate of decline as the previous year but lower than August 2021 when claims fell by 1.2%, the largest reduction seen since the introduction of the High Income Child Benefit Charge (HICBC) in 2013.
The number of families receiving Child Benefit payments has reduced by 1.5% between August 2022 and 2023. This is higher than the 1.1% reduction in the previous year but remains lower than the 1.7% decline between August 2020 and August 2021.
What’s new in this publication?
The tables accompanying this publication contain an additional geographical breakdown of Self Assessment taxpayers with a HICBC liability, providing details of the number of taxpayers with a HICBC liability and the value of the HICBC tax revenue in each country and English region for the tax year 2021 to 2022.
Trends in Child Benefit claimants 2013 to 2023
Figure 2: The number of families claiming Child Benefit and those in receipt of payment, August 2013 to August 2023
(Source data: HMRC Child Benefit administrative data)
Prior to August 2013, there was significant growth in the number of families claiming and in receipt of Child Benefit payments, in line with an increasing population. However, following the introduction of the HICBC in January 2013, there has been a steady decline in both the number of families claiming Child Benefit and those in payment.
In August 2023:
- there were 7.65 million families claiming Child Benefit for 13.04 million children, and 6.91 million families in receipt of Child Benefit payments for 11.92 million children
- the number of families receiving Child Benefit payment is at its lowest level since HM Revenue and Customs (HMRC) began producing these statistics in 2003
High Income Child Benefit Charge (HICBC)
In January 2013, the Government introduced the HICBC. This tax charge does not affect a child’s entitlement but the Child Benefit recipient will be liable to repay some or all of their entitlement if their income (or their partner’s income) exceeded £50,000 per year.
For every £100 an individual earned in excess of £50,000, the tax charge increased by 1%. This means that if the Child Benefit recipient (or the recipient’s partner) earned £60,000 or more, they were liable to repay their entire Child Benefit entitlement. Child Benefit recipients affected by the HICBC (because either they or their partner earned in excess of £50,000) can choose to “opt-out” of receiving payments and negate the need to pay the HICBC.
The net income threshold for the HICBC is increasing from £50,000 to £60,000 from 6 April 2024. For individuals with income above £80,000, the amount of the tax charge will equal the amount of the Child Benefit payment. For those with income between £60,000 and £80,000, the rate at which HICBC is charged is halved, and will equal one per cent for every £200 of income that exceeds £60,000.
See more information on the HICBC and HICBC changes.
For the latest statistics on the amount of money paid in HICBC liability, see statistics on the HICBC section below.
Figure 3: The number of families opted out of receiving Child Benefit payments, August 2013 to August 2023
(Source data: HMRC Child Benefit administrative data)
The total number of families opting out of Child Benefit payments has increased each year since 2013.
In August 2023:
- 741,000 families chose to opt-out of payments, an increase of 9% since August 2022
Take-up rate of Child Benefit
Families have three choices when their child is born. They can claim Child Benefit and receive payments, they can claim and opt-out of payments or they can choose not to claim.
The Child Benefit take-up rate represents the proportion of all children eligible for Child Benefit who are being claimed for (including those children within families that have opted out of receiving Child Benefit payments).
The Child Benefit take-up rate is calculated using three separate data sources. These are:
- administrative data: used to calculate the caseload – the estimated number of children and young people for whom Child Benefit is being claimed regardless of whether those claiming on their behalf have opted out of Child Benefit payments as part of HICBC
- population data: national and sub-national population estimates and projections produced by the Office for National Statistics (ONS). This publication uses updated population projections which include figures calculated using the latest census data and are subject to revision. These have varied by age of child which will in turn affect the take-up rates of Child Benefit by age
- the Labour Force Survey (LFS): a quarterly household survey which covers education and training activities of young people aged 16 and over
Rates are estimated by dividing administrative data totals by population figures. For those aged 17 to 19, the population figures are first multiplied by participation rates in full-time non-advanced education, estimated from the LFS. Figures are calculated at May rather than August due to uncertainty about whether 17 to 19 year olds in August have left education or are temporarily absent.
Figure 4: The percentage of eligible children for whom Child Benefit is claimed, May 2013 to May 2023
(Source data: HMRC Child Benefit administrative data, ONS population data and LFS)
To note from figure 4:
-
since 2013 the take-up rate of eligible children for whom Child Benefit is claimed has reduced steadily year on year, from a high of 97% in 2012 to its lowest level in 2022 of 89%. At May 2023, the rate has shown a slight increase to 90%
-
this overall reduction is likely related to the introduction of HICBC in 2013, which meant that some families no longer claimed Child Benefit, knowing that they would need to pay a tax charge or opt-out of payment. From 2020 to 2022, the impact of the pandemic may have had a further effect in pushing down claims
Figure 5: The percentage of eligible children for whom Child Benefit is claimed by individual age, at May 2023
| Age of child | Take-up rate |
|---|---|
| 0 | 71% |
| 1 | 78% |
| 2 | 81% |
| 3 | 84% |
| 4 | 88% |
| 5 | 90% |
| 6 | 92% |
| 7 | 92% |
| 8 | 93% |
| 9 | 94% |
| 10 | 96% |
| 11 | 98% |
| 12 | 98% |
| 13 | 98% |
| 14 | 98% |
| 15 | 98% |
| 16 | 91% |
| 17 | 79% |
| 18 | 77% |
| 19 | 57% |
(Source data: HMRC Child Benefit administrative data, ONS population data and LFS)
Key points to note from figure 5 are:
-
for younger children (aged 10 and under) there are larger proportions for whom Child Benefit is not being claimed. Again, this difference is largely explained by the introduction of the HICBC, which meant that some families don’t claim Child Benefit, knowing they would either need to opt-out of payment or pay a tax charge
-
children aged under three have a lower take-up rate, falling again this year with 71% of 0 year olds, 78% of 1 year olds and 81% of 2 year olds in a Child Benefit claim. The particularly low take-up rate for this group may be related to the pandemic and its legacy
-
disruption to official processes (such as birth registrations) and the circulation of Child Benefit claim forms in hospitals, disruption to formal and informal networks of face-to-face information-sharing for new parents, and the wider disruption to people’s lives may have impacted decisions around claiming Child Benefit in 2020 and 2021
-
Child Benefit take-up is lower for young people aged 16 and over. Child Benefit can only be claimed for those children aged 16 and over if they are in full-time non-advanced education (FTNAE) and parents or carers may not always re-claim as young people move out of, and back into FTNAE, especially if they have opted out of receiving payment
-
further, after the age of 12, National Insurance credits are no longer received and after 16 a young person has already been assigned their National Insurance number. Consequently there is little incentive for families who have opted out of receiving payments to confirm their child is continuing in FTNAE, with such children dropping out of claims
-
see more information on FTNAE
Figure 6: The percentage of eligible children for whom Child Benefit is claimed by country and English region, at May 2023
| Country and region | Take-up rate |
|---|---|
| United Kingdom | 90% |
| North East | 95% |
| West Midlands | 93% |
| North West | 94% |
| East Midlands | 92% |
| Yorkshire and The Humber | 96% |
| South West | 91% |
| East of England | 91% |
| South East | 87% |
| London | 82% |
| Wales | 94% |
| Northern Ireland | 92% |
| Scotland | 90% |
(Source data: HMRC Child Benefit administrative data, ONS population data and LFS)
At May 2023:
-
most regions have a take-up rate above or around the UK average of 90%
-
only the South East and London have rates below this of 87% and 82% respectively. This is likely due to a higher number of families being impacted by HICBC due to higher average income in those regions
-
Wales, Northern Ireland and Scotland all experience take-up rates higher than that of the UK average, between 90% and 94%
Child Benefit statistics by family characteristics
Child Benefit statistics by family size
Figure 7a: The number of families in receipt of Child Benefit payments broken down by family size, August 2013 to August 2023
(Source data: HMRC Child Benefit administrative data)
Key points to note from figure 7a are:
-
since 2013 there has been a steady reduction in the number of families receiving Child Benefit payments across all family sizes, with the largest reductions in families with two or fewer children
-
at August 2023, there were 3.3 million families receiving Child Benefit payments for one child, 2.6 million families with two recipient children and 753,000 families with three recipient children. This is a reduction of 298,000, 203,000 and 101,000 respectively since 2013
-
families in receipt of Child Benefit payments for four or more children has remained fairly stable. The figure for 2023 currently stands at 279,000
Figure 7b: The number of families opted out of Child Benefit payments broken down by family size, August 2013 to August 2023
(Source data: HMRC Child Benefit administrative data)
Key points to note from figure 7b are:
-
since 2013 the number of families opting out of Child Benefit payments with one or two children has increased year on year, accounting for 94% of all opt-outs in August 2023 compared to 85% of families receiving Child Benefit payments
-
6% of opt out families have three or more children, compared with 15% of families in payment. However, those who have opted out of payments may not inform Child Benefit when they have subsequent children since they would not receive any payment, and so any comparisons to those receiving payment should be treated with caution
Child Benefit statistics by age of children
Figure 8: The number of children in families who have opted in and out of receiving Child Benefit payments by individual age at August 2023
| Age of child | In payment | Opted out |
|---|---|---|
| 0 | 448,365 | 13,680 |
| 1 | 515,500 | 21,780 |
| 2 | 530,980 | 29,375 |
| 3 | 559,595 | 36,985 |
| 4 | 590,130 | 45,760 |
| 5 | 612,910 | 51,190 |
| 6 | 639,545 | 56,260 |
| 7 | 663,085 | 59,980 |
| 8 | 666,555 | 62,460 |
| 9 | 671,785 | 64,160 |
| 10 | 690,575 | 71,830 |
| 11 | 717,120 | 92,255 |
| 12 | 721,225 | 94,490 |
| 13 | 713,135 | 93,760 |
| 14 | 706,445 | 92,440 |
| 15 | 713,350 | 92,725 |
| 16 | 685,745 | 90,330 |
| 17 | 521,805 | 25,130 |
| 18 | 459,315 | 26,900 |
| 19 | 91,975 | 1,165 |
(Source data: HMRC Child Benefit administrative data)
At August 2023:
-
the highest number of children in receipt of Child Benefit payments were aged between 11 and 15. The lower number of recipients aged 10 and under is likely due to the introduction of HICBC in 2013
-
the number of children aged 0 in payment is lower than in August 2022, 448,000 compared to 474,000. However, this reduction is still lower than between 2020 and 2021 when there was a steeper reduction of 36,000 in this age group
-
for those aged 16 and over there are fewer children in payment due to the eligibility criteria for this age group
-
for opted out families, the lower number of children at ages 10 or younger is likely to be because families subject to the HICBC will have the option of claiming and then opting out of receiving payment or not claiming to begin with
-
for children aged 16 and above, there are fewer families registered as having opted out of receiving Child Benefit payments
Figure 9a: The number of children for whom Child Benefit payment is received by age group, August 2013 to August 2023
(Source data: HMRC Child Benefit administrative data)
Key points to note from figure 9a are:
-
the number of children aged under 5 for whom Child Benefit payment is received has been on a steady downward trend since 2013 and fell by 28% between August 2013 and August 2023
-
numbers in the 5-10 and 11-15 age groups have been relatively stable across the period, with 2013 and 2023 figures being comparable, although the 5-10 age group has fallen between 2022 and 2023
-
the 16 and over age group fell between 2013 and 2017 but has remained fairly stable since then
Figure 9b: The number of children within families who have opted out of Child Benefit payments by age group, August 2013 to August 2023
(Source data: HMRC Child Benefit administrative data)
Key points to note from figure 9b are:
-
since 2013, the number of children aged under 5 whose families have opted out of payments has fluctuated, increasing between 2017 and 2023. Unlike those in payment, the number of children aged under 5 within opted out families is similar in 2023 to 2013
-
the number of children aged between 5 and 10 within opted out families has fluctuated since 2013, with an overall net increase of approximately 128,000 since the introduction of HICBC
-
since 2013, there has been a year on year increase in the number of children aged between 11 and 15 within opted out families. August 2023 saw a net increase of 268,000 since 2013
-
like those in payment, there was a decrease between 2013 and 2017 in the number of children aged 16 and over within opted out families, however since then there has been a steady increase. This is a net increase of 28,000 overall since 2013
Child Benefit statistics by geographical location
Figure 10: The number of families who have opted in and out of receiving Child Benefit payments by country and English region at August 2023
| Country and region | Families in payment | Families opted out |
| South East | 876,105 | 168,075 |
| London | 855,025 | 119,880 |
| North West | 820,585 | 62,220 |
| East of England | 638,230 | 96,560 |
| West Midlands | 666,665 | 48,165 |
| Yorkshire and The Humber | 606,145 | 43,375 |
| South West | 556,645 | 56,615 |
| East Midlands | 525,905 | 44,440 |
| North East | 284,445 | 18,220 |
| Scotland | 517,310 | 52,465 |
| Wales | 332,955 | 18,830 |
| Northern Ireland | 219,785 | 11,155 |
(Source data: HMRC Child Benefit administrative data)
At August 2023:
-
the South East, London and the North West have the highest number of families in receipt of Child Benefit payments. This is in line with the population estimates produced by the ONS
-
as well as having the highest number of families in receipt of Child Benefit payments, the South East and London also have the largest number of families opting out of payments with the North West having considerably lower figures. This is likely due to a higher number of families being impacted by HICBC in the South East and London, due to higher average income in those regions
Child Benefit statistics for smaller geographies can be found in the set of tables published with this release.
Child Benefit claimants by sex
For those 6.91 million families in receipt of Child Benefit payments:
- 86% of claimants are women (5.97 million) compared to 14% of claimants who are men (0.93 million)
The same pattern is seen in the 741,000 families who have opted out of receiving Child Benefit payments:
- 85% of claimants opted out of receiving payments are women (627,000) and 15% men (114,000)
Since the migration from the Child Benefit Computer System (CBCS) to the Child Benefit System (CBS) in 2021, there have been improvements in the quality of the descriptive information that accompanies Child Benefit data. This has decreased the number of cases in payment with an unknown sex compared to pre-2021 figures.
Statistics on the High Income Child Benefit Charge (HICBC)
Those who choose to pay the HICBC tax charge will need to pay an amount equivalent to some or all of the Child Benefit that they or their partner is entitled to receive. The tax charge increased gradually for taxpayers with incomes between £50,000 and £60,000, although this net income threshold is increasing from April 2024. See HICBC changes for more information.
The amount to pay depends on an individual’s ‘adjusted net income’ and the amount of Child Benefit the claimant is entitled to. Adjusted net income is total taxable income minus certain tax reliefs, for example: trading losses (for the self-employed), Gift Aid charity donations and pension contributions.
The table below shows the number of customers who continued to receive Child Benefit payments and had a corresponding tax charge liability in relation to the years shown. The year the charge relates to may differ from the year when it was actually paid. The total value of tax charge revenue in relation to each year of liability is also shown. Numbers are based on the most recent information and will increase in response to late tax returns or compliance activity. Based on previous years, we may expect the 2021 to 2022 figures to increase by between 1 to 4% once final self-assessment data has been received. The 2020 to 2021 figures shown below have been revised since last year’s publication.
Table 1: The number of Self-Assessment taxpayers with a HICBC liability and value of HICBC tax revenue, 2012 to 2013 tax year to the 2021 to 2022 tax year
| 2012 to 2013ǂ | 2013 to 2014 | 2014 to 2015 | 2015 to 2016 | 2016 to 2017 | 2017 to 2018 | 2018 to 2019 | 2019 to 2020 | 2020 to 2021 | 2021 to 2022 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Individuals who have declared a HICBC liability in each tax year (thousands) | 360 | 365 | 320 | 295 | 295 | 360 | 390 | 390 | 360 | 390 |
| Tax revenue in each financial year (£m) | 115 | 430 | 390 | 375 | 360 | 425 | 440 | 430 | 410 | 450 |
ǂ HICBC introduced in January 2013
The number of taxpayers declaring a HICBC liability along with the tax revenue received has fluctuated over the years since its introduction. Due to lags in the Self-Assessment system, the latest available year is for 2021 to 2022 when:
-
390,000 individuals paid a total of £450 million of HICBC liability. This is in line with the figures seen before the COVID-19 pandemic, which would be expected to reduce the number of taxpayers and the amount of revenue
-
of those with a HICBC liability, 76% are men and 24% women. This is a similar split to 2020 to 2021, where 77% of HICBC payers were men and 23% women
-
98.5% of those with a HICBC liability paid income tax at the higher rate or above, compared to 1.5% below the higher income tax rate. This is a slightly lower proportion of higher rate or above income tax payers compared to 2020 to 2021, where 99.7% of those with a HICBC liability were higher rate or above
Background and technical information
What is Child Benefit?
Child Benefit is a payment that you can claim for your child. It is usually paid every four weeks but in some cases can be paid weekly. The payment can be claimed by anyone who qualifies.
As of January 2013, claimants may be liable to a tax charge called the HICBC. This tax charge does not affect a child’s entitlement but the Child Benefit recipient will be liable to repay some or all of their entitlement if their income (or their partner’s income) exceeded £50,000 per year.
For every £100 an individual earned in excess of £50,000, the tax charge increased by 1%. This means that if the Child Benefit recipient (or the recipient’s partner) earned £60,000 or more, they were liable to repay their entire Child Benefit entitlement.
The net income threshold for the HICBC is increasing from £50,000 to £60,000 from 6 April 2024. For individuals with income above £80,000, the amount of the tax charge will equal the amount of the Child Benefit payment. For those with income between £60,000 and £80,000, the rate at which HICBC is charged is halved, and will equal one per cent for every £200 of income that exceeds £60,000.
Alternatively, claimants affected by the HICBC have the option to opt-out of receiving Child Benefit, thereby ceasing their payments.
Child Benefit is paid to those responsible for children (aged under 16) or qualifying young people. The latter includes those who meet one or more of the following:
-
in full-time non-advanced education or (from April 2006) on certain approved vocational training courses and who are under 19, or are aged 19 and have been on the same course since their 19th birthdays. (Note: those reaching 19 up to 9 April 2006 ceased to qualify on their 19th birthdays)
-
entered for future external examinations, or are in the period between leaving education (or exams finishing) and the week containing the first Monday in September (or similar dates after Easter and in early January, if earlier), and are not in work (there are slight variations for Scotland)
-
aged under 18 who have moved directly from full-time education to being registered for work or training with the Careers service or with Connexions
You can receive Child Benefit for a child that does not live with you. However, if your child lives with someone else, you can only receive Child Benefit if:
-
you pay towards the upkeep of your child
-
what you pay is at least the same as the amount of Child Benefit you get for your child
-
the person bringing up your child is not getting Child Benefit for them - if you and another person both claim Child Benefit for the same child, only one of you can receive it
You do not have to be a parent to claim Child Benefit, however you do need to be responsible for a child to qualify.
Awards are also subject to residence criteria being satisfied. Under UK domestic law a family is eligible to receive Child Benefit if they are present and ordinarily resident in the UK. Citizens of European Economic Area (EEA) countries are able to claim Child Benefit as long as they meet the requirements of the right to reside test, which amongst other requirements means that they must generally be in employment, in self-employment, be self-sufficient, or be a student. From 30 June 2021, families from EEA countries were required to apply for European settled status to continue receiving or make a new Child Benefit claim.
There are two separate amounts, with a higher amount for your eldest (or only) child and a lower amount for each of your other children. Following a 0.5% rise in tax year 2021 to 2022 and a 3.1% rise in tax year 2022 to 2023, Child Benefit payments have risen by 10.1% in the tax year 2023 to 2024. This has resulted in Child Benefit increasing from £21.80 to £24.00 per week for the eldest child, and for each subsequent child increasing from £14.45 to £15.90 per week.
For further information about who can claim please refer to the HMRC pages on GOV.UK.
Rounding
Some figures have been independently rounded to the nearest 5. This can lead to components not summing to totals as shown.