Maintenance payments and relief

There are 2 types of maintenance payments:

1. Legally enforceable maintenance payments

These maintenance payments are made under a court order, deed of separation, trust or covenant. They must be made when you’re considering or going through separation or divorce and a number of rules apply to these payments including:

• your spouse must not deduct tax on any payments made to you

• you must pay tax on all payments received

• you and your spouse will be taxed as individuals unless you choose otherwise

You’ll need to pay PRSI on any maintenance payments you receive from your spouse or civil partner. If you earn PAYE income, you may also have the choice to pay the tax due on your maintenance payments throughout the year. This can be done by reducing your tax credits and rate band on your Tax Credit Certificate.

If a maintenance payment is the only income that you have, then you must pay the tax and USC due under self-assessment. If you’re making maintenance payments, it’s possible to get USC relief on the payments. By choosing to be jointly assessed for tax, the maintenance payments are ignored for tax and USC purposes. If you both have income other than income from maintenance payments, a separate assessment will apply.

2. Voluntary maintenance payments

These payments are made outside of a court order and aren’t legally enforceable. These payments aren't taxable or liable for USC and you can claim the single person’s tax credit against any other income you have. If you’re paying voluntary maintenance payments you don’t get tax or USC relief on the payments.

Payments for the benefit of your children

Any payments you receive for the benefit of your children are not taxable or liable to USC. And if you pay maintenance for the benefit of your children you don’t get tax and USC relief on this.