When can I claim an allowance for children who are not part of my household?
The allowance for child(ren) not forming part of the household can be claimed when you no longer have custody of your child following a divorce/separation.
This includes the fact that the child must not form part of the tax household, and the taxpayer must mainly bear the costs of bringing up and maintaining the child.
In addition, children over the age of 21 must be enrolled in full-time vocational training during the tax year.
This includes the fact that the child must not form part of the tax household, and the taxpayer must mainly bear the costs of bringing up and maintaining the child.
In addition, children over the age of 21 must be enrolled in full-time vocational training during the tax year.
Updated on: 20/02/2024
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