Revenue eBrief No. 247/25
19 December 2025
PRSI - Maintenance Cases
The contents of Tax and Duty Manual Part 44-01-06 - PRSI - Maintenance Cases - have been incorporated into other Tax and Duty Manuals as follows:
- Tax and Duty Manual Part 44-01-01 - Income Tax treatment of married persons and civil partners has been updated to include a new section 7.2.1 to incorporate guidance on the return of PRSI contributions in respect of payments made under a maintenance arrangement by married persons and civil partners, previously contained in Tax and Duty Manual Part 44-01-06 - PRSI - Maintenance Cases.
- Tax and Duty Manual Part 44B-01-01- Tax treatment of Former Cohabitants has been updated to include a new section 4 to incorporate guidance on the return of PRSI contributions in respect of payments made under a maintenance arrangement by qualified cohabitants previously contained in the Tax and Duty Manual Part 44-01-06 - PRSI - Maintenance Cases.