Change of https://www.gov.uk/government/publications/rates-and-allowances-tax-credits-child-benefit-and-guardians-allowance

Change description : 2025-12-05 12:47:00: Provisional rates for Child Benefit and Guardian’s Allowance for the 2026 to 2027 tax year have been added. The rates for 2023 to 2024 tax year have been removed. [Guidance and regulation]

Showing diff : 2025-04-05 23:49:12.300233915 +00:00..2025-12-05 12:47:30.075855960 +00:00

Guidance

Rates and allowances: Child Benefit, Guardian's Allowance and tax credits

Find out the Child Benefit and Guardian's Allowance rates. You can also find the tax credits rates, thresholds and allowances up to 5 April 2025.

Documents

Details

This document is classified by HMRC as guidance and contains information about the rates payable for:

  • Child Benefit including the provisional rates for tax year 2026 to 2027
  • Guardian’s Allowance including the provisional rates for tax year 2026 to 2027

Tax credits ended on 5 April 2025

You can also get information about previous tax credits income thresholds and the childcare element for:

  • Working Tax Credit — rates up to 5 April 2025
  • Child Tax Credit — rates up to 5 April 2025

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Updates to this page

Published 5 April 2012
Last updated 65 AprilDecember 2025 + show all updates
  1. 2025 to 2026 rates and allowances have been updated.

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Update history

2025-12-05 12:47
Provisional rates for Child Benefit and Guardian’s Allowance for the 2026 to 2027 tax year have been added. The rates for 2023 to 2024 tax year have been removed.

2025-04-06 00:15
2025 to 2026 rates and allowances have been updated.

2024-02-29 08:41
2024 to 2025 rates have been confirmed.

2023-11-27 13:45
Rates for Working Tax Credit, Child Tax Credit, tax credits income threshold and withdrawal rates, Child Benefit and Guardian’s Allowance for the 2024 to 2025 tax year are proposed.

2023-11-21 08:45
Reference to tax credits calculator removed as the tool has been decommissioned.

2023-04-03 15:31
2023 to 2024 rates have been confirmed.

2022-11-25 11:41
Rates for Working Tax Credit, Childcare element of Working tax credit, Child Tax Credit, Tax credits income thresholds and withdrawal rates, Child Benefit and Guardian’s Allowance for the 2023 to 2024 tax year are proposed.