Child Benefit, Guardian's Allowance and tax credits — rates and allowances
Updated 5 December 2025
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This publication is available at https://www.gov.uk/government/publications/rates-and-allowances-tax-credits-child-benefit-and-guardians-allowance/tax-credits-child-benefit-and-guardians-allowance
These tables show rates and allowances for Child Benefit and Guardian’s Allowance by tax year (6 April to 5 April).
Child Benefit rates
Weekly Child Benefit rates are shown in the following table.
| From 6 April to 5 April | Eldest or only child (per week) |
Other children (per week) |
|
|---|---|---|---|
| Tax year 2026 to 2027 (provisional) |
£27.05 | £17.90 | |
| Tax year 2025 to 2026 | £26.05 | £17.25 | |
| Tax year 2024 to 2025 | £25.60 | £16.95 |
Guardian’s Allowance rates
Weekly Guardian’s Allowance rates are shown in the following table.
| From 6 April to 5 April | Guardian’s Allowance (per week) |
|---|---|
| Tax Year 2026 to 2027 (provisional) |
£22.95 |
| Tax Year 2025 to 2026 | £22.10 |
| Tax Year 2024 to 2025 | £21.75 |
Previous Working Tax Credit rates
These maximum annual Working Tax Credit rates are for reference only.
| Rates | Tax year 2025 to 2026 (£ per year) |
Tax year 2024 to 2025 (£ per year) |
Tax year 2023 to 2024 (£ per year) |
|---|---|---|---|
| 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 for reference only.
| Rates | Tax year 2025 to 2026 (£ per week) |
Tax year 2024 to 2025 (£ per week) |
Tax year 2023 to 2024 (£ per week) |
|---|---|---|---|
| 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 for reference only.
| Rates | Tax year 2025 to 2026 (£ per year) |
Tax year 2024 to 2025 (£ per year) |
Tax year 2023 to 2024 (£ per year) |
|---|---|---|---|
| Child Tax Credit family element | not applicable | £545 | £545 |
| Child element | 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 for reference only.
| Rates | Tax year 2025 to 2026 (£ per year) |
Tax year 2024 to 2025 (£ per year) |
Tax year 2023 to 2024 (£ per year) |
|---|---|---|---|
| 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 |
You can also refer to information which supports helping working out your income for tax credits.