Maintenance relief for income tax

​​Income tax relief if you're paying maintenance

If you're permanently separated from your spouse or partner, you can claim up to an additional £2,600 as a deduction from your income at the marginal rate of tax if you're paying maintenance.

To qualify for relief, the maintenance must be:

• a legally binding written agreement
  
• a regular monthly or weekly payment (not a lump sum or an instalment of a lump sum)
  

• for the benefit of your former spouse or civil partner or for the benefit, maintenance or education of your child
  

You must pay the amount specified in your written agreement or court order and not make any deductions before paying the recipient.

Maintenance agreements that qualify for tax relief

We only accept written agreements which are:

• an order of a court in Jersey or a member State of the European Union
  
• a legal agreement under the law of Jersey or a member State of the European Union
  

We cannot give advice on how an agreement should be written, so if you don't know how to write a legally binding agreement you should seek professional advice.

No relief is available for maintenance paid under a verbal, informal or non-legally binding agreement.

Maintenance and separation on Citizens Advice website

If you're receiving maintenance

Agreements made after 1996

You will not be taxed on maintenance payments where the agreement was made after 31 December 1996.

Agreements made before 1997

If you receive maintenance where the agreement was made before 1997 it's taxable, capped at the amount that was due in 1997.