Making a tax relief claim for a child
You can claim an increase in your tax exemption threshold if you have a child who is:
- under the age of 16
- over the age of 16 and receiving full time instruction at any school
Children who leave school in the year
As long as your child was in full time school education at some point in the year (even if they have gone on to higher education in that year) you can still claim the deduction.
Children in higher education
You can no longer claim this relief for children in higher education (for example a degree or equivalent course). Student finance provide financial assistance for children in higher education.
How to claim
You need to complete the section for claiming this deduction on the personal tax return.
If you need help filling out the child allowance section of your tax return watch our help video.
Filling out your personal tax return
Amount of tax relief
The amount you will receive in your tax assessment is:
|Marginal rate exemption increase||£3,000 (max per child)|
Restrictions to the tax relief
Child's income in own right
If the child you're claiming for is entitled to investment income or similar in their own right and that income exceeds £3,000 in the tax year, we'll reduce the deduction you can claim.
Two or more people claiming for the same child
If more than one person can claim for the same child, the claim can be divided between you with a written agreement. If two people have an equal claim for the same child, the allowance can be shared in the most tax efficient way, for example if you don't need the allowance because your income is below the basic tax allowance.
If you can't agree, a statement of any direct expenditure in respect of the maintenance and education of the child must be provided by both parties to Revenue Jersey. We will then review the claim in accordance with this information and give consideration to each person's entitlement under the Income Tax (Jersey) Law.
No entitlement to claim
Your claim will only be considered if you are entitled to make a claim for a child under the Income Tax (Jersey) Law. For example, you can't make a claim for a child who is not born through marriage and spends less than 90 nights with you in the year.
Making a claim for additional allowance
You can claim an additional allowance if you have a child resident (their home is yours) with you and:
- you don't have a spouse or civil partner
- you're permanently separated from your spouse or civil partner
Incapacitated spouse or civil partner
If you're married or in a civil partnership, you can only claim this allowance if you also supported your spouse or partner because they were physically or mentally incapacitated during the whole year.
Amount of additional allowance
|Marginal rate exemption increase||£4,500 (max)|
More than one claim for additional allowance
If more than one person can claim for the same child, the following rules apply.
Child resident with both you and another person for more than 90 nights in the year
The additional allowance can be divided between you with a written agreement.
If you can't agree, the allowance is split in accordance with the length of time the child is resident with each person making the claim.
Child resident with you for less than 90 nights but more than 30 nights in the year
You can claim for part of the allowance based on the number of nights that the child stays with you if:
- the other person who has the child living with them for the majority of the time, agrees that you can claim
- it does not affect their tax bill
You may also be asked to provide evidence that your home is also the child's home.
Child resident with you for less than 30 nights in the year
You can't make a claim for the additional allowance.