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L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Children and tax relief

​​Making a tax relief claim for a child

You can claim an increase in your tax exemption threshold and a standard rate deduction if you have a child who is:

  • under the age of 16
  • over the age of 16 and in full time education

The child must also be:

  • your child through marriage or civil partnership
  • your child born out of marriage, but you get married after the child's birth
  • your child who is resident with you
  • a legally adopted child
  • a step-child
  • a child that you have custody of and maintain at your own expense (this means the child lives with you, you have a say in the day to day care arrangements and you pay towards their upbringing)

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:

​2018 tax year​Child below school age or in full time education
​Child over 17 and in full time higher education
​Marginal rate exemption increase​£3,000 (max)​£9,000 (max)
​Standard rate deduction​£0
​£6,000 (max)

Higher education means a degree course or equivalent per the Education (Jersey) Law 1999.

If your tax is reduced by a claim for a child in higher education, the amount paid towards tuition fees will be reduced by an equivalent amount. For example, if you receive the maximum deduction in your tax bill of £2,340, the tuition fees payable by student finance will be reduced by £2,340.

How student finance awards are calculated 

For earlier years, ​refer to the relevant year of tax allowances and reliefs.

If you can claim a tax exemption increase for a child then you may also be able to claim an additional allowance in respect of children.

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.

​Child's investment income
​Marginal rate exemption increase
​Standard rate deduction

​Marginal rate exemption increase for a child over 17 in full time higher education

Standard rate deduction for a child over 17 in full time higher education

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 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 the taxes office. 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 child allowance

​​​​If you are entitled to make a claim for a child then you may also be able to claim an additional allowance.

The child must be resident with you (their home is yours) to claim this allowance.

The other requirement is that you must match one of the following households:

  • single parent family
  • not be married, but living together as if married
  • not be in a civil partnership, but living together as if civil partners

If you are married or in a civil partnership, you can claim if your spouse or civil partner has been totally incapacitated by illness or disability during the whole of the year.

Amount of additional allowance

​2018 tax year​Additional tax allowance in respect of children
​Marginal rate exemption increase​£4,500 (max)
​Standard rate deduction​£0

Only one additional allowance is available per household or where two people claim for the same child.

For earlier years, refer to the relevant year of tax allowances and reliefs.

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.

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