It is possible to claim tax relief on maintenance payments you make to a former spouse or civil partner. The tax relief that you claim will reduce the income tax that you pay, so it’s worth noting that you won’t benefit from claiming the relief if you don’t currently pay tax.
Who is eligible for Maintenance Payments Relief?
You’ll only be able to claim tax relief on maintenance payments if either you or your former spouse or civil partner was 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.
If your ex-partner has remarried or is now in a new civil partnership then you won’t be able to claim tax relief on maintenance payments that you make to them, though payments you make for your children may still be eligible if they are 21 or younger.
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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.
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