Maintenance Payments Relief reduces your Income Tax if you make maintenance payments to an ex-spouse or civil partner. You can get it if all of the following apply: either of you were born before 6 April 1935. you’re paying maintenance under a court order after the relationship has ended.
Is child maintenance taxable in Ireland?
For details and examples of the different types of assessment see Taxation of married people and civil partners in Ireland. Maintenance payments that are made for the benefit of a child or children are ignored for tax purposes: The payments are not taxable. The payments are not regarded as income of the child.
Is child maintenance income taxable?
When child maintenance payments are arranged, the parent paying them has a legal responsibility to fulfill this important financial obligation. However, if you receive maintenance payments, they are not counted as taxable income. For more information on child maintenance, visit our child maintenance guide.
Do you have to pay taxes on child maintenance?
If you are the person paying child maintenance, you will be paying this out of your post-tax income and so these payments are not taxed. In addition, you can’t benefit from any tax relief on these maintenance payments. The exception to this, and where tax relief is available on maintenance payments, is where:
Are there any tax relief for maintenance payments?
Relief is not available for maintenance payments for the benefit of your children. If you receive maintenance payments rather than make them, see Additional incomes.
How are child maintenance payments treated in Ireland?
For details and examples of the different types of assessment see Taxation of married people and civil partners in Ireland. Maintenance payments that are made for the benefit of a child or children are ignored for tax purposes: The person making the payments is not entitled to a tax deduction for the payments
Can a former spouse claim tax relief on maintenance payments?
It is possible to claim tax relief on maintenance payments you make to a former spouse or civil partner. The tax relief will reduce the income tax that you pay, so if you don’t pay tax the relief will have no benefit. Who is eligible for Maintenance Payments Relief?
