Tax Treatment of Former Cohabitants
Revenue Tax and Duty Manual Part 44B-01-01 has been updated (in paragraph 3) to reflect changes to the recognition status of civil partnerships following the commencement of Marriage Act 2015.
The Revenue manual focuses on the tax treatment of payments arising under a maintenance arrangement or asset transfers on cessation of the relationship. The manual should be read in conjunction with sections 1031P, 1031Q and 1031R of the Taxes Consolidation Act 1997.