Taxes Consolidation Act 1997 section 1031Q

Maintenance where relationship between cohabitants ends

Section 1031Q sets out the income tax treatment of maintenance payments made under a legally enforceable court order between qualified cohabitants following the breakdown of a cohabiting relationship.

• Maintenance payments made by a qualified cohabitant under a court order must be paid gross, without any deduction of income tax at source.
• The payer may claim a deduction from total income for maintenance payments made during the year of assessment for the benefit of the other qualified cohabitant.
• The recipient is chargeable to income tax on the maintenance payments received, assessed under Case IV of Schedule D.
• Both individuals are taxed as single persons, and the general provisions governing personal allowances, reliefs and repayments apply to the payer's deduction claim.