It is possible to claim tax relief on maintenance payments you make to a former spouse or civil partner. The tax relief will reduce the income tax that you pay, so if you don’t pay tax the relief will have no benefit.

Who is eligible for Maintenance Payments Relief?

Either you or your ex-spouse or former civil partner must have been born before 6th April 1935. The payments must be made under a court order, and you must be divorced, separated, or the civil partnership must have dissolved.

To be eligible, the maintenance payments must be to your ex-spouse or civil partner. If they have remarried or are in a new civil partnership, it won’t be possible to claim tax relief on any maintenance payments made. Payments you make to your children are also eligible if they are 21 or younger.

How much tax relief is available for maintenance payments?

The amount of tax relief that you can claim depends on the amount of maintenance paid during the year. The relief is worth 10% of the payments that you make, up to a maximum of £326 worth of relief. Unfortunately you can’t claim tax relief on maintenance payments that you make on a voluntary basis.

HMRC have more information here.

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About The Author

Lee Murphy

MAAT and ICPA accountant, with a passion for making accountancy and bookkeeping accessible. Other interests include cloud-based software development for web and mobile access, keeping fit, reading, and entrepreneurship.

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