Does Child Benefit received count towards Adjusted Net Income for Tax-Free-Childcare?

Due to a good year and promotion, this is the first year that I am fortunate enough to have earned more than £80,000 and will need to pay back the Child Benefit via the High Income Child Benefit Charge. With regard to the Tax-Free Childcare and 30 hours free childcare, for the purpose of calculating if I am under the £100,000 threshold, do I include the Child Benefit received or not? 6th April 2024 –5 April 2025 Salary £98,000 Child Benefit (three children) £3,094 Is my Adjusted Net Income £98,000 or £101,094? I am worried about loosing a significant amount of Tax Free Childcare and 30 Free Hours.

This forum is for general queries only and is intended to help you self-serve therefore we are unable to provide specific advice tailored to individual circumstances. Adjusted net income is your total taxable income before any Personal Allowances and less certain tax reliefs*. You can find more details, and work out your adjusted net income here:

Personal Allowances: adjusted net income - GOV.UK (www.gov.uk)