By Annette Hickey | 30 August 2019

Frequently Asked Questions Regarding Tax & Surrogacy


In the course of our Surrogacy & Fertility work we come across many people in Ireland who are either progressing through their Surrogacy journey or contemplating whether or not to go ahead and make the decision to proceed.

One of the first major considerations for intending couples is whether or not they should proceed with Surrogacy at all, and if they do decide to proceed, they will then move on to think about which Clinic they should use.  This is an entirely natural process, however, it is not often that couples stop to think about their tax position and ask us if there are any special tax arrangements for couples who have a child through surrogacy.

Whilst there is no specific tax relief for payments made to a surrogate mother under Irish law there could be relief for some of the costs incurred throughout the process as Irish law does not restrict relief for health expenses to those incurred only within Ireland.

In light of this, we thought it would be a useful exercise to reach out to a tax expert and ask them about the tax position of a couple should they wish to have a child through surrogacy.  We have therefore spoken to tax specialist Alan Seery, a tax partner in O'Neill Foley Chartered Accountants about his experiences regarding surrogate parents and he has very kindly prepared a comprehensive list of Frequently Asked Questions regarding tax and couples who have had a child through surrogacy.

You can find the guide in our Surrogacy Resource section and should you have any questions regarding Surrogacy, please do not hesitate to get in touch.


* Please note:  This information is supplied for information purposes only and does not constitute tax advice. 

Written By Annette Hickey

Annette has exclusively practised family law in the litigation department for the past 10 years and heads up the firm's Surrogacy & Fertility law team.

She is highly respected and regarded for her expertise and knowledge of fertility law, surrogacy and same-sex family matters. Diligent, thorough and empathetic, Annette brings a wealth of experience, sensitivity and understanding to our team.

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