After 6 April 2000 the payer, spouse or (from 5 December 2005) civil partner must have been born before 6 April 1935.If a payment is to qualify for Maintenance Relief to the payer all of the four conditions set out below must be met.
The payments must be made
The payment must be made by a person to
- his or her separated or former wife, husband or civil partner for the recipient's maintenance, or
- by one parent of a child to the child’s other paerent for the maintenance of the child (introduced 5 December 2005 (Regulation 67 Tax and Civil Partnership Regulations 2005), see Re 1111a, or
- a third person for the maintenance of the payer's separated or former husband, wife or civil partner.
The payer's former husband, wife or civil partner must not have remarried or formed a new civil partnership either the payer or some other person. You should note in this respect that any subsequent divorce or dissolution of the civil partnership of the recipient will not restore the payer's right to relief.
The payer mut make the payments either in the year for which
they are due or in some later year, but not before a legal
obligation to make the payments was first created by the court
order, agreement or CSA assessment.
A 'child of the family' is a person aged under 21 who, in
relation to a marriage
- is a child of both the parties (to that marriage – this condition ceased to have effect on 5 December 2005 (Regulation 67 Tax and Civil Partnership Regulations 2005) or
- has been treated by both of them as a child of their family, (but is not a person boarded out with them by a Local Authority or voluntary organisation).
