Other tax relief deductions 13 - Maintenance payments

If:

• you, or your former spouse or civil partner, were born before 6 April 1935
• you make payments to maintain your:
  • former spouse
  • civil partner
  • child
• those payments are made under a court order, or a Child Support Agency (CSA) assessment, or a written agreement then you may be entitled to tax relief

Relief at 10% is available on payments up to £3,510 in total.

You must meet all 4 of the following conditions:

• the court order, CSA assessment or written agreement is made under the laws of one of the following countries:
  • UK
  • Austria
  • Belgium
  • Bulgaria
  • Cyprus
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France
  • Germany
  • Greece
  • Hungary
  • Iceland
  • Ireland
  • Italy
  • Latvia
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Malta
  • Netherlands
  • Norway
  • Poland
  • Portugal
  • Romania
  • Slovakia
  • Slovenia
  • Spain
  • Sweden
• the payments are made to your separated or former spouse or civil partner or, although paid to the Department for Work and Pensions, in Northern Ireland the SSA, are treated as if made to him or her
• your former spouse has not remarried or your former civil partner has not entered a further civil partnership, if they have, the payments you made, not exceeding the maximum £3,510, up to the date of the remarriage or civil partnership will qualify for relief
• the payments are for his or her own maintenance

In addition, if the first condition is met and the payments you make are to the other parent for the maintenance of your child, or a child you have treated as part of your family, who is under 21, then you can get tax relief.

Enter the lower of the payments you made or £3,510. Tax relief will be 10% of this figure.