Any relief available for maintenance of ex partner and kid?

Brendan Burgess

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A friend of mine has asked if he can get any relief for the maintenance of his ex partner and their child. I gather that the money is paid primarily for the maintenance of the child.

I have said that there is no relief available for payments for the maintenance of the child just as married couples get no relief for the costs of their children.

His ex partner has income but it probably would not exceed the 20% tax bands or income tax credits.

She can claim the One-Parent Family Tax Credit, but she would not be making any use of it. Could he claim it?

She might be getting Social Welfare support. So presumably if he pays her money, she would probably lose this. I am assuming it is means tested.

Have covenants gone for payments to adults who are not incapacitated or over 65?

Thanks

Brendan
 
From the SW POV, any maintenance paid to the claimant for a qualified child will be taken into account when assessing means.
 
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If their Son or Daughter stays overnight with him at times he can claim One Parent Tax Benefit also, other than that I don't believe there are any other entitlements available to him.
 
Hi Brendan,
Yes both parents can receive Single Parent tax credits once they share custody of the Child(ren).
 
Tax situation depends on whether maintenance is paid under legal enforcement or is voluntary, and whether parents were married. See here.
 
Both parents can claim Single Parent Tax Credit as long they are living apart

(a) and not living with someone else as husband and wife
(b) and the child lives with each of them a least one night in the Tax year (nothing to do with custody)
 
As your friend is not obliged to maintain an ex partner - I can't imagine that there would be any tax relief available to him

On the other hand he is obliged to maintain his children but would be in a similar position to all parents who do not have any tax concessions for children.
 
Both parents can claim Single Parent Tax Credit as long they are living apart

(a) and not living with someone else as husband and wife
(b) and the child lives with each of them a least one night in the Tax year (nothing to do with custody)

Their Child or Children staying with them both at different times is effectivly sharing cusody.
 
Whether custody is in place or not does not affect the Tax situation. It is only necessary that the child spends at least 1 overnight with each of its parents to be eligible for single parent tax credit for both of them
 
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