Commentary on Sections Overview Overview Section 453: Tax reduction for qualifying maintenance payments
1296.This section provides for a tax reduction if an individual makes qualifying maintenance payments. It is based on section 347B(2), (3) and (5A) of ICTA.
1297.Relief has to be claimed and is given for the year in which the payments are due. The relief is 10% of the amount of the payments, but is capped by reference to the minimum amount of married couple’s allowance for the year. For 2006-07 that amount is £2,350 so the maximum tax reduction is £235.
1298.The rules in section 347(5A) and (5B) of ICTA giving the priority between this relief and other tax reductions, and providing that relief cannot reduce liability below nil, are not set out here. They are contained in the general rules applying to all tax reductions in Chapter 3 of Part 2.