John Lahart (Dublin South West, Fianna Fail)
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388. To ask the Minister for Finance the current position on tax relief for spousal maintenance and child maintenance; the reason there a difference in treatment between the two; if he is willing to review and reconsider the current rules; and if he will make a statement on the matter. [29043/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The position is that the tax treatment of maintenance payments varies depending on:

• whether the maintenance arrangement in place is legally enforceable or voluntary, and
• whether the maintenance payment is made for the benefit of a spouse or for the benefit of a child.

A maintenance arrangement for the purposes of section 1025 TCA 1997, means an order of a court, rule of court, deed of separation, trust, covenant, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of:

• the dissolution or annulment of a marriage, or
• the separation of the parties to a marriage where such separation is expected to be permanent.

Voluntary payments are not legally enforceable; therefore, they are ignored when calculating either spouse’s tax liability.

Maintenance payments in respect of children are not taxable in the hands of the children or the receiving spouse. Section 1025(2)(c) TCA 1997 specifically provides that there is no tax relief available for the paying spouse in respect of such payments.

Sections 1031J, 1031K and 1031Q TCA 1997 provide for similar tax treatment in respect of maintenance payments made by separated civil partners and certain cohabitants.

In summary, in general legally enforceable spousal maintenance payments are tax deductible for the payer, while voluntary spousal maintenance payments are not. Any maintenance payments in respect of children are not tax deductible for the payer. The reason for the difference in treatment between the two payments is that maintenance payments in respect of children are treated the same way as if the taxpayer was providing for the child or children out of his or her after-tax income, which is in line with the tax treatment for all other parents, where the cost of maintaining their child or children is not tax deductible.

I have no current plans to review the current position on tax relief for spousal maintenance and child maintenance.

Further information on the taxation of maintenance payments can be found at the links below:

• Tax and Duty Manual Part 44-01-01 Income tax treatment of married persons and civil partners:

• Tax and Duty Manual Part 44-01-01 Tax Treatment of Former Cohabitants - Payments arising under a maintenance arrangement or asset transfers on cessation of the relationship: