National statistics

Child Benefit Statistics: annual release, data at August 2022

Published 12 April 2023

Overview

This National Statistics publication includes details of the number of families claiming Child Benefit at 31 August 2022, 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.

For the first time, the August 2022 annual release publication includes Child Benefit small area statistics, previously published separately in the Child Benefit small area statistics collection. These include annual geographical estimates at Lower Super Output Area, Super Output Area and Data Zone in the United Kingdom.

Contact details

For queries or feedback on this publication, please contact:

• L Baines

For press queries, please contact:

• HMRC Press Office

Main points

On 31 August 2022, there were:

• 7.70 million families claiming Child Benefit, with 7.01 million families in receipt of Child Benefit payments. This is a decrease of 43,000 claiming families and 75,000 families in payment when compared to August 2021

• 683,000 families opted-out of receiving payments

• 13.20 million children in families claiming Child Benefit and 12.16 million children in payment recipient families. This is a fall of approximately 116,000 children in claiming families, and 154,000 children for whom payment is received since August 2021

• 1.05 million children in families who had opted out of receiving 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 2022 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 has slowed in the latest year (down by 0.6%) compared to the previous year when claims fell by 1.2%, the largest reduction seen since the introduction of the High Income Child Benefit Charge (HICBC) in 2013.

This is also the case for the number of families receiving Child Benefit payments, with a reduction of 1.1% between August 2021 and 2022, compared to 1.7% between August 2020 and 2021.

What’s new in this publication?

This publication has merged the Child Benefit annual release statistics with the Child Benefit small area statistics into a single consolidated Child Benefit publication. Within this publication we have also:

• provided a greater emphasis on the total number of Child Benefit claimants in the main figures and charts, followed by a breakdown of those in payment and those who have opted out due to HICBC

• made the take-up rate section timelier and advanced it by one year to be consistent with the rest of the publication

• expanded the take-up rate section and published take-up rates by individual age and region

• included more information related to HICBC, namely the numbers of opt-outs, tax-charge payers and the annual yield from this charge

Trends in Child Benefit claimants 2012 to 2022

Figure 2: The number of families claiming Child Benefit and those in receipt of payment, August 2012 to August 2022

(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, those in payment decreased sharply. Since 2013, there has also been a steady decline in the number of families claiming Child Benefit.

In August 2022:

• there were 7.70 million families claiming Child Benefit for 13.20 million children, and 7.01 million families in receipt of Child Benefit payments for 12.16 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 is a tax charge which 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) is in excess of £50,000 per year.

For every £100 an individual earns in excess of £50,000, the tax charge increases by 1%. This means that if the Child Benefit recipient (or the recipient’s partner) earns £60,000 or more, they will be liable to repay their entire Child Benefit entitlement.

If the Child Benefit recipient is affected by the HICBC (because either they or their partner earns in excess of £50,000) they can choose to “opt-out” of receiving payments and negate the need to pay the HICBC. See more information on the HICBC.

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 2022

(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 2022:

• 683,000 families chose to opt-out of payments, an increase of 5% since August 2021

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)

• 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 2012 to May 2022

(Source data: HMRC Child Benefit administrative data, ONS population data and LFS)

To note from figure 4:

• since 2012 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%. This 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. In the last two years 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 2022

Age of child	Take-up rate
0	75%
1	80%
2	83%
3	85%
4	86%
5	88%
6	88%
7	89%
8	89%
9	92%
10	94%
11	96%
12	97%
13	97%
14	97%
15	96%
16	89%
17	79%
18	77%
19	61%

(Source data: HMRC Child Benefit administrative data, ONS population data and LFS)

Key points to note from figure 5 are:

• for younger children (aged 9 and under) there is an increasing proportion 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 two have a lower take-up rate, with 75% of 0 year olds and 80% of 1 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

• 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 so 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 2022

Country and region	Take-up rate
United Kingdom	89%
North East	94%
West Midlands	92%
North West	92%
East Midlands	91%
Yorkshire and The Humber	90%
South West	89%
East of England	88%
South East	84%
London	80%
Wales	92%
Northern Ireland	91%
Scotland	91%

(Source data: HMRC Child Benefit administrative data, ONS population data and LFS)

At May 2022:

• the vast majority of regions have a take-up rate above that of the UK average of 89%

• only the East, South East and London have rates below this of 88%, 84% and 80% respectively. This is likely due to a higher number of families being impacted by HICBC due to higher average income in those regions

• Wales, Scotland and Northern Ireland all experience take-up rates higher than that of the UK average, between 91% and 92%

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 2012 to August 2022

(Source data: HMRC Child Benefit administrative data)

Key points to note from figure 7a are:

• since 2012 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 2022, there were 3.3 million families receiving Child Benefit payments for one child, 2.6 million families with two recipient children and 773,000 families with three recipient children. This is a reduction of 410,000, 333,000 and 128,000 respectively since 2012

• families in receipt of Child Benefit payments for four or more children has remained fairly stable. The figure for 2022 currently stands at 290,000

Figure 7b: The number of families opted out of Child Benefit payments broken down by family size, August 2013 to August 2022

(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 2022 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 2022

Age of child	In payment	Opted out
0	474,100	12,305
1	522,500	19,250
2	558,070	26,690
3	592,525	35,715
4	616,800	41,025
5	644,705	46,230
6	668,220	50,185
7	671,920	52,915
8	677,100	55,050
9	696,040	62,910
10	722,695	83,955
11	726,785	86,505
12	718,690	86,110
13	711,295	85,330
14	718,090	86,180
15	692,485	84,400
16	670,065	80,720
17	524,140	24,325
18	453,490	24,815
19	95,600	910

(Source data: HMRC Child Benefit administrative data)

At August 2022:

• the highest number of children in receipt of Child Benefit payments were aged between 10 and 14. The lower number of recipients aged 9 and under is likely due to the introduction of HICBC in 2013

• the number of children aged 0 in payment is slightly lower than in August 2021, 474,000 compared to 478,000. Between 2020 and 2021 there was a much steeper reduction of 36,000 in this age group. Overall, these trends follow a continuing pattern of reduction in 0 year olds in line with the longer term trends of decreasing births reported by the Office for National Statistics (ONS)

• 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 9 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 2012 to August 2022

(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 2012 and fell by 29% between August 2012 and August 2022

• numbers in the 5-10 and 11-15 age groups have been relatively stable across the period, with 2012 and 2022 figures being comparable

• the 16 and over age group fell between 2012 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 2022

(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 2022. However, like those in payment, there has still been an overall net decrease in under 5’s since the HICBC introduction (down 10%)

• unlike those in payment, the number of children aged between 5 and 10 within opted out families has fluctuated since 2013, with an overall net increase of approximately 113,000 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 2022 saw a net increase of 231,000 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 15,000 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 2022

Country and region	Families in payment	Families opted out
South East	892,980	158,155
London	874,710	115,610
North West	829,995	55,525
East of England	648,465	89,815
West Midlands	673,285	43,100
Yorkshire and The Humber	613,420	38,750
South West	566,460	50,490
East Midlands	531,100	39,820
North East	288,130	16,105
Scotland	526,430	47,760
Wales	337,560	16,560
Northern Ireland	221,990	10,015

(Source data: HMRC Child Benefit administrative data)

At August 2022:

• 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 gender

For those 7.01 million families in receipt of Child Benefit payments:

• 87% have a female claimant (6.09 million) compared to 13% who have a male claimant (0.93 million)

The same pattern is seen in the 683,000 families who have opted out of receiving Child Benefit payments:

• 85% of claimants opted out of receiving payments are female (580,000) and 15% male (103,000)

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 gender 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 increases gradually for taxpayers with incomes between £50,000 and £60,000.

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 2020 to 2021 figures to increase by between 1 to 4%.

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 2020 to 2021 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
Individuals who have declared a HICBC liability in each tax year (thousands)	360	365	320	295	295	360	390	390	355
Tax revenue in each financial year (£m)	115	430	390	375	360	425	440	430	405

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 2020 to 2021 when:

• 355,000 individuals paid a total of £405 million of HICBC liability. This figure may have been affected by 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, 77% are male and 23% female. This is a similar split to 2019 to 2020, where 78% of HICBC payers were male and 22% female

• 99.7% of those with a HICBC liability paid income tax at the higher rate or above, compared to 0.3% below the higher income tax rate. These figures are unchanged from 2019 to 2020

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. Being liable for this charge does not affect a child’s entitlement but any Child Benefit recipient is liable to repay some or all of their Child Benefit back if they or their partner has an individual income of more than £50,000 per year.

For every additional £100 over the £50,000 threshold that an individual earns, the tax charge due increases by 1%. This means that any recipient whose income (or partner’s income) is £60,000 or higher will be liable to repay their entire Child Benefit entitlement. 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 1.7% rise in Child Benefit payments in the tax year 2020 to 2021 and a 0.5% rise in tax year 2021 to 2022, Child Benefit payments have risen by 3.1% in tax year 2022 to 2023. This has resulted in Child Benefit increasing from £21.15 to £21.80 per week for the eldest child, and for each subsequent child increasing from £14.00 to £14.45 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.