Time with the two young children are shared equally on a two weekly rota. The childcare days are fixed in the week and we alternate weekends. Working part time is a personal choice and a selfish one when the extra work hours can be done without impacting the kids. I have to work full time and at the moment I am supporting myself, the kids and my spouse.
There is no tax free income stream . I pay the tax and the payment is a one time deal to help her adjust to living on her own and ensure the kids do not suffer a drop in the standard of living.
As the higher earner I have paid all childcare costs, although recently she has been able to claim a contribution from Universal Credit, which has helped. I also pay into an account for large expenses for the kids so she just has to worry about household bills, running a car and then luxury items.
She is degree educated and has a good CV. Before working part time she used to work in a good job with flexible working on £40K. Plenty of parents have to juggle full-time work with full-time childcare. We have shared the childcare equally so there is plenty of time and opportunity to supplement her income.
The mortgage is to provide liquidity. At the moment she does not have ready cash but has a house with no mortgage and just under £300K equity. A reasonable solution is to take out an offset mortgage so there is easy access to cash while she ups her income.
The alternative is that I keep paying but I already have more going out than coming in. I owe over £500K in mortgages, a car loan, business taxes. Every penny that I pay her also has a tax cost. It's never ending and I cannot afford it.