Separated fathers rebate for home provision

[badger1984]

I have heard that it is possible to claim tax rebate because I provide a bedroom at my house for sole use by my son when he stays with me as my wife and I had joint custody. My exwife and I have been divorced for many years and I understand that tax may be back claimed for several years. Is this right and if so how do I go about reclaiming the appropriate tax?

[ian.wright@beechams.]

You should be entitled to a additional personal allowance for 1998/99 and 1999/00 which are an equivalent to the married persons allowance. We can't go back to earlier years as they are now out of date.

There is no allowance for 2000/01 but you may get some children's tax credits for 2001/02 and 2002/03, however these depend on your salary level.

If your ex-wife has already claimed these allowances then there could be a problem as there is only one allowance per child and per household.

If you have been paying maintenance then you may also be able to get tax relief for 1998/99 and 1999/00. Again, this is a similare amount to the married personal allowance.

The maintenance however would need to have been either through court, CSA or a legal agreement drawn up by solicitors.

You probably need to fill in tax returns for these years to get thre job done properly.

If you call your local tax office, they should be able to help or alternatively engage the services of a tax adviser.