tax relief on child support payments

Tax relief on maintenance and child support

If you are making the maintenance/child support payments

You are not allowed tax relief on voluntary payments you make to a child, former spouse or former civil partner.
You may be allowed some tax relief on payments which you are making if:

• the payments can be enforced through the courts; and
• one or both of the spouses or civil partners was born before 6 April 1935.

If you are receiving maintenance/child support payments

If you receive maintenance or child support payments, you don't have to pay tax on payments received on or after 6 April 2000.