The short answerMaintenance Payments Relief reduces your Income Tax if you make maintenance payments to an ex-spouse or civil partner. It is worth 10% of the maintenance you pay, up to a maximum of £436 a year.
To claim it, contact HM Revenue and Customs (HMRC).
Quick facts
- Worth
- 10% of maintenance paid
- Maximum
- £436 a year
- Born
- Either of you before 6 April 1935
- Order
- Court-ordered maintenance
- Claim from
- HMRC
Who can get it — the full rules
You can get it if all of the following apply:
- either of you were born before 6 April 1935
- you’re paying maintenance under a court order after the relationship has ended
- the payments are for the maintenance of your ex-spouse or former civil partner (provided they are not now remarried or in a new civil partnership) or for your children who are under 21
How much
Maintenance Payments Relief is worth 10% of the maintenance you pay to your ex-spouse or civil partner, up to a maximum of £436 a year (or 10% of £4,360).
Related
See Married Couple’s Allowance, which uses the same 6 April 1935 birth date, and child maintenance.
Common questions
What is Maintenance Payments Relief?
A tax cut of 10% of court-ordered maintenance you pay, up to £436 a year.
Who can get it?
People paying court-ordered maintenance where either ex-partner was born before 6 April 1935.
Does it cover payments for children?
Yes, for children under 21.
How do I claim?
Contact HMRC.
Source: GOV.UK: Income tax relief on maintenance payments, read 12 October 2026. Every figure on this page is quoted from there. If it changes, this page is wrong until we fix it — tell us and we will.