Income Tax Act 2007 section 455

Child support maintenance payments

Section 455 ensures that child support maintenance payments still qualify for tax relief even when they are not paid directly to the other parent, but instead are paid to or retained by the Secretary of State or the equivalent Northern Ireland department.

• Periodical payments made under a child support maintenance calculation can qualify for relief even when not paid directly to the other parent
• The payment qualifies where it is made to or retained by the Secretary of State under the Child Support Act 1991, covering both ongoing collection and arrears
• The same treatment applies where payments are made to or retained by the Department of Health, Social Services and Public Safety for Northern Ireland under equivalent Northern Ireland legislation
• The relief does not apply where the maintenance calculation was made under a Scottish child's own application under section 7 of the Child Support Act 1991