Maintenance payments are payments made by a taxpayer to their former or separated spouse for the maintenance of that former spouse or their children. Tax relief is only available for maintenance payments that are 'qualifying maintenance payments'1.
For these purposes, a 'child' is a person under 21 years of age and a 'relevant child' in relation to two people is a child (other than a child boarded out with them by a public authority or voluntary organisation) that has been treated by both of them as a child of their family2.
For more details of child support maintenance payments, see E5.106.
For details of payments under orders for recovery of benefit, see E5.107.
Qualifying maintenance payments—conditions
A 'qualifying maintenance payment' is one that meets conditions A to E below3.
Condition A
Condition A is that the payment is a 'periodical payment' made by4:
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•ÌýÌýÌýÌý one party to a marriage or civil partnership (including a marriage or civil partnership that
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