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Guidance on PRSI – maintenance cases reorganised

Jan 19, 2026

The guidance on the income tax treatment of married persons and civil partners and the tax treatment of former cohabitants have been updated to include information relating to the return of PRSI contributions in respect of maintenance arrangement payments by married persons and civil partners and former qualified cohabitants respectively. The relevant information had previously been included in the manual on PRSI - maintenance cases.

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