If you pay or receive maintenance payments in Ireland following a separation or divorce, there are specific tax rules that apply. Understanding these rules—and ensuring they're applied correctly—can affect your overall tax position significantly.
Our specialists can review your complete tax situation, including maintenance-related matters. Here's what you need to know.
📊 Maintenance Tax Rules
- Legally enforceable: Different treatment than voluntary
- Payer: May claim relief on spouse maintenance
- Recipient: May need to declare as income
- Child maintenance: Tax neutral for both parties
How Maintenance Is Taxed
The tax treatment depends on whether maintenance is legally enforceable (court order or deed of separation) or voluntary:
Legally Enforceable Maintenance
For spouse maintenance under a court order or deed:
- Payer: Can claim tax relief on payments
- Recipient: Payments are taxable income
Child maintenance is tax-neutral regardless:
- Payer: No tax relief
- Recipient: Not taxable income
Voluntary Maintenance
Payments made voluntarily (without legal enforcement):
- Payer: No tax relief
- Recipient: Not taxable income
⚠️ Important
Maintenance tax rules are complex and depend on your specific legal arrangements. Our specialists can review your situation and ensure everything is handled correctly.
Tax Credits After Separation
Separated individuals may be entitled to different tax credits:
- Single Person Child Carer Credit: €1,900 for the primary carer
- Personal Tax Credit: €2,000
- Increased standard rate band: For SPCCC claimants
The SPCCC alone can be worth €7,600+ when backdated four years.
Other Reliefs You Might Be Missing
Beyond maintenance-related matters, you may be entitled to other reliefs:
- Rent tax credit – up to €1,000/year
- Medical expenses – 20% relief
- Work expenses – for your profession
- Emergency tax – from job changes
The average refund from our complete review is €1,080.
Get Your Complete Tax Review
Our experts will review your entire tax situation and find all available reliefs.
Start Your Free Review →No refund, no fee • Average refund €1,080 • TAIN: 77632V
Frequently Asked Questions
Is child maintenance taxable?
No—child maintenance is tax-neutral. The payer doesn't get relief, and the recipient doesn't pay tax on it.
How does spouse maintenance affect my tax?
If it's legally enforceable, the payer can claim relief and the recipient must declare it as income. Our specialists can review your specific arrangement.
Can I claim the SPCCC if I pay maintenance?
The SPCCC goes to the primary carer—typically whoever the child lives with for the majority of the year. Paying maintenance doesn't affect this.