National Insurance and tax after State Pension age

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Age-related tax allowances

Married Couple鈥檚 Allowance

You can claim the Married Couple鈥檚 Allowance if you鈥檙e married or in a civil partnership and at least one partner was born before 6 April 1935. It gets taken off your tax bill - the amount that鈥檚 deducted depends on your income.

Maintenance Payments Relief

You can get an allowance to reduce your tax bill for maintenance payments you make to an ex-spouse or civil partner if:

  • you or they were born before 6 April 1935
  • you鈥檙e separated or divorced and you鈥檙e making payments under a court order
  • the payments are for the maintenance of your ex-partner (as long as they have not re-married or formed a new civil partnership) or your children are under 21

How much you can get

For the 2025 to 2026 tax year, Maintenance Payments Relief can reduce your tax bill by the lower of the following:

  • 拢436 - where you make maintenance payments of 拢4,360 or more a year
  • 10% of the money you鈥檝e actually paid - where you make payments of less than 拢4,360 a year

You cannot claim a tax reduction for any voluntary payments you make.