Separation, children maintenance: how to make legally enforceable

After checking Citizen Information and other sources, I found that the payments that are made to the ex spouse for the children can be tax deductable if they are legally enforceable. What is the simplest way to establish legally enforceable payments (recognized by Revenue)? Is there any document template for such an agreement? Should it be confirmed in the court? The details on CI are somewhat vague (for a person who is not a lawyer), so any help would be much appreciated.

I have seen a deed of covenant being used in the past for make payments legally enforceable. Very simple document and you may even find one on the Revenue website.

Ignore all the other material on the Revenue website relating to people over 65, incapacity etc as this relates to the taxation of deeds of covenant for those individuals. All you want to do is make it legally enforceable and a deed of covenant will do this.

Thank you very much! I found http : // www . revenue . ie /en/tax/it/leaflets/it7.html

Does this mean that all I need is to send: "Return of Income, a copy Deed of Covenant and a copy of Form 185" to Revenue? No signature from my solicitor or any other witness?

svudal said:

After checking Citizen Information and other sources, I found that the payments that are made to the ex spouse for the children can be tax deductable if they are legally enforceable. What is the simplest way to establish legally enforceable payments (recognized by Revenue)? Is there any document template for such an agreement? Should it be confirmed in the court? The details on CI are somewhat vague (for a person who is not a lawyer), so any help would be much appreciated.

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Maintenance for children is never tax deductible, regardless of whether it is legally enforceable or not.

Think about it, why should you get a tax deduction for maintaining your own children? If that was to be the case, every household in the country would have to get a deduction for the cost of feeding, clothing etc the kids...

Anyway, people who were never married but have kids together wouldn't get a deduction, nor would married people who live together, so why should separated (married) or divorced people?

Maintenance for the ex-spouse on the other hand can qualify for a tax deduction, and is taxable income for the recipient.

I would agree with Mandelbrot.

The point of using a deed of covenant is to make maintenance payments to a separated spouse legally enforceable. It is this that should qualify for the tax relief.

A tax deduction is available for maintenance payments made to an ex-spouse and relief is normally claimed through a tax return. I don't know if it is possible to have such payments coded into your tax credits and others may be able to comment on that. To the best of my knowledge it is not necessary to deduct income tax on maintenance payments and thus no Form R185 is necessary.