Maintenance Payments Relief

Maintenance payments for children

A maintenance order, which is ordered and enforced by a court of law, can be awarded for the benefit of your:

  • former spouse or civil partner
  • child or children.

Maintenance payments for the benefit of your children are ignored for income tax purposes. You cannot claim an income tax deduction for these payments.

Your former partner will not pay the following on payments received:

A payment must be specifically for the benefit of your children to be ignored for income tax purposes. 

Next: How do you claim relief?