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 £364 a year (or 10% of £3,640).
To claim it, call HM Revenue and Customs (HMRC).