Child Benefit, Guardian's Allowance and tax credits — rates and allowances
Updated 6 April 2025
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These tables show rates and allowances for Child Benefit and Guardian’s Allowance by tax year (6 April to 5 April).
Child Benefit rates
The weekly Child Benefit rates are shown in the following table.
| Rates (£ per week) | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 |
|---|---|---|---|
| Eldest or only child | £26.05 | £25.60 | £24 |
| Other children | £17.25 | £16.95 | £15.90 |
Guardian’s Allowance rates
The weekly Guardian’s Allowance rates are shown in the following table.
| Rates (£ per week) | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 |
|---|---|---|---|
| Guardian’s Allowance | £22.10 | £21.75 | £20.40 |
Working Tax Credit rates
The maximum annual Working Tax Credit rates are shown in the following table.
| Rates (£ per year) | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 |
|---|---|---|---|
| Basic element | not applicable | £2,435 | £2,280 |
| Couple and lone parent element | not applicable | £2,500 | £2,340 |
| 30 hour element | not applicable | £1,015 | £950 |
| Disabled worker element | not applicable | £3,935 | £3,685 |
| Severe disability element | not applicable | £1,705 | £1,595 |
Childcare element of Working Tax Credit
The maximum weekly childcare costs you can claim for and percentage of costs covered are shown in the following table.
| Rates (£ per week) | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 |
|---|---|---|---|
| Maximum eligible cost for 1 child | not applicable | £175 | £175 |
| Maximum eligible cost for 2 or more children | not applicable | £300 | £300 |
| Percentage of eligible costs covered | not applicable | 70% | 70% |
Child Tax Credit rates
The maximum annual Child Tax Credit rates are shown in the following table.
| Rates (£ per year) | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 | |
|---|---|---|---|---|
| Child Tax Credit family element | not applicable | £545 | £545 | |
| Child element | not applicable | not applicable | £3,455 | £3,235 |
| Disability element: disabled child rate | not applicable | £4,170 | £3,905 | |
| Disability element: severely disabled child rate | not applicable | £1,680 | £1,575 |
Tax credits income thresholds and withdrawal rates
The annual tax credits income thresholds and withdrawal rates are shown in the following table.
| Rates (£ per year) | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 |
|---|---|---|---|
| Income threshold | not applicable | £7,955 | £7,455 |
| Withdrawal threshold rate (%) | not applicable | 41% | 41% |
| Threshold for those entitled to Child Tax Credit only | not applicable | £19,995 | £18,725 |
| Income rise disregard | not applicable | £2,500 | £2,500 |
| Income fall disregard | not applicable | £2,500 | £2,500 |