Income Tax Relief on Maintenance Payments in Great Britain
In Great Britain, individuals making maintenance payments to an ex-spouse or civil partner may be eligible for Income Tax Relief known as Maintenance Payments Relief. This relief is applicable if the following conditions are met:
- Either party was born before 6 April 1935.
- The individual is making maintenance payments under a court order following the end of the relationship.
- The payments are for the maintenance of the ex-spouse or former civil partner (provided they are not remarried or in a new civil partnership) or for children under 21 years of age.
- The ex-spouse or former civil partner is not remarried or in a new civil partnership.
Maintenance Payments Relief offers a reduction of 10% of the maintenance paid, up to a maximum of ยฃ428 per year (or 10% of ยฃ4,280).
Regulation: The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022
