Maintenance payments

Maintenance payments for children

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

  • you, as the former spouse or civil partner
  • your dependent child or children.

Maintenance payments for the benefit of your children are ignored for income tax purposes. 

You 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.