Martin is divorced and is supporting his ex-wife and two children. Each month Martin makes legally enforceable payments to his ex-wife of ?1,500. As these payments are legally enforceable Martin is entitled to claim relief.
Martin has already claimed relief from Revenue but was unaware he was entitled to a refund of PRSI (4% per year)
PRSI is claimed from the Department of Social Protection and not through Revenue. More information available here