Claim Income Tax reliefs

Maintenance payments: tax relief

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 aren’t 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 £326 a year (or 10% of £3,260).

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