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 education at any school
Children who leave school in the year
As long as your child was in full-time education at some point in the year you can still claim an increase in your exemption threshold. Even if they went to higher education during the year.
Children in higher education
You can no longer claim this allowance for children in higher education, for example, a degree or equivalent course. Student finance provide financial assistance for children in higher education.
Student finance: financing higher education coursestudent finance
How to claim
To claim this deduction you need to complete the relevant section on your personal tax return.
Use our tax calculator to see how allowances for children reduce your tax.
Amount of tax allowance
The maximum amount per child you'll receive on your tax assessment is:
- £3,060, for 2022
- £3,450, for 2023
Restrictions to the tax allowance
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 £3,060 in the tax year, we'll reduce the deduction you can claim.
Two or more people claiming for the same child
If more than 1 person can claim for the same child, the claim can be divided between you with a written agreement.
If you both have an equal claim for the same child, your agreement can share the allowance in the most tax efficient way. For example, if you do not need the allowance because you do not have enough income to be taxed your agreement can state this and give all of the allowance to the other person.
If an agreement cannot be reached
If you cannot agree how to share the allowance, 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'll 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're entitled to make a claim for a child under the Income Tax (Jersey) Law. For example, you cannot 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 do not 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
The claim for this allowance is made for the youngest child in the household.
The maximum additional tax allowances for children is:
- £4,590, for 2022
- £5,150, for 2023
More than 1 claim for additional allowance
If more than 1 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 cannot 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.