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Who can get Maintenance Payments relief?

You can get Maintenance Payments relief if all of the following apply:

• you or your ex-spouse or former civil partner were born before 6 April 2023
• you're separated or divorced or the civil partnership has dissolved and you're making the payments under a Court Order
• the payments are for the maintenance of your ex-spouse or former civil partner (provided they aren't now remarried or in a new civil partnership) or for your children who are under 21

How much Maintenance Payments relief might you get?

For the tax year 2012-13 Maintenance Payments relief can reduce your tax bill by the lower of the following two amounts:

• 10 per cent of £2,960 (£296) - this will apply where you make maintenance payments of £2,960 or more a year
• 10 per cent of the amount you've actually paid - this will apply where you make maintenance payments of less than £2,960

You can't claim a tax reduction for any voluntary payments that you make for a child, ex-spouse or former civil partner.

Maintenance Payments relief - worked example for 2012-13 tax year

You're 80, divorced, have taxable income of £20,000 and pay your ex-spouse £1,200 maintenance a year (£100 per month):

• your total income is £20,000
• your tax-free allowance is £10,660 (age-related Personal Allowance for people aged 75 and older)
• subtract your tax-free allowance (10,660) from your taxable income (£20,000) - that leaves you with taxable income of £9,340 and a tax bill of £1,868 (20 per cent of £9,340) - but you can use your Maintenance Payments relief to reduce your tax bill
• you make maintenance payments of £1,200 so are due tax relief of £120 (10 per cent of £1,200)
• this amount is deducted from your tax bill

How to claim Maintenance Payments relief

To claim Maintenance Payments relief simply contact HMRC by following the third link below.

If you have already claimed Maintenance Payments relief and you receive a 'PAYE Coding Notice' this will tell you how much you are getting.

If you fill in a Self Assessment tax return you'll have to include details of your Maintenance Payments relief claim.

• Understanding your PAYE Coding Notice

• Do you need to complete a tax return?

• Contact HMRC Opens new window

If you receive maintenance payments

You do not pay tax on any maintenance payments that you receive.

More useful links

• Do you have to pay tax in retirement? (pensions and retirement planning section)

• Personal Allowance - Learn more

• Blind Person's Allowance

Useful contacts

• Money, tax and benefits contacts

• National Insurance Contributions Office