Income tax relief on maintenance payments

‘Tax relief’ means that you either:

  • pay less tax to take account of money you’ve spent on specific things, like business expenses if you’re self-employed
  • get tax back or get it repaid in another way, like into a personal pension

This guide is also available in Welsh (Cymraeg).

Getting tax relief on maintenance payments

Maintenance Payments Relief reduces your Income Tax if you make maintenance payments to an ex-spouse or civil partner.

You can get it if all of the following apply:

  • either of you were born before 6 April 1935
  • you’re paying maintenance under a court order after the relationship has ended
  • the payments are for the maintenance of your ex-spouse or former civil partner (provided they are not now remarried or in a new civil partnership) or for your children who are under 21

Maintenance Payments Relief is worth 10% of the maintenance you pay to your ex-spouse or civil partner, up to a maximum of £428 a year (or 10% of £4,280).

To claim it, contact HM Revenue and Customs (HMRC).