Paul Kehoe (Wexford, Fine Gael)
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156. To ask the Minister for Finance whether he is giving any consideration to reducing the tax payable on maintenance payments received by divorced partners who have no additional income but are precluded from applying for State benefits due to their gross income from their maintenance payments; and if he will make a statement on the matter. [21031/24]

Michael McGrath (Cork South Central, Fianna Fail)
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The tax treatment of maintenance payments varies depending on:

1. Whether the maintenance arrangement in place is legally enforceable or voluntary,
2. Whether the maintenance payment is made for the benefit of the other party to the relationship or a child, and
3. The basis of assessment applicable to the couple.

A maintenance payment will be legally enforceable if it is made pursuant to an order or rule of court, deed of separation, trust, covenant, agreement, arrangement or any other act giving rise to a legally enforceable obligation arising on foot of:

1. The dissolution or annulment of a marriage or civil partnership, or
2. The separation of the parties to a marriage or civil partnership where such separation is expected to be permanent and there is no possibility of reconciliation between the parties.

The tax treatment relating to legally enforceable or voluntary payments, applies where the parties are assessed to tax as single persons at the time the payments are made.

I have no current plans to amend the position outlined above.

Further information is available at www.revenue.ie/en/additional-incomes/maintenance-payments/index.aspx