Maintenance Payments Relief

How do you claim relief?

Individuals with Pay As You Earn (PAYE) income

If you are taxed under the PAYE system, you can use myAccount to claim this credit.

Claiming for the current year

Under the 'PAYE Services' tab, select ‘Manage your tax’ and then add the credit. An amended Tax Credit Certificate (TCC) will be issued to you and a Revenue Payroll Notification (RPN) will be issued to your employer. Your employer will pay any refund due directly to you.

Claiming for previous years

For 2020 and subsequent years: 

  1. Sign into myAccount.
  2. Click on the ‘Review your Tax 2020-2023’ link under 'PAYE Services'.
  3. Request a 'Statement of Liability'.
  4. Click 'Start' on the ‘Complete Income Tax Return' page.
  5. Select ‘Maintenance Payments Made’ in the 'Tax Credits and Reliefs' page and add the credit.
  6. Complete and submit the form.

We will issue any refund due directly to you.

Self-assessed individuals

If you have no PAYE income, you can claim tax relief when you submit your Form 11 through the Revenue Online Service (ROS).