asked the Minister for Finance under what legislation a person who maintains a child is debarred from receiving income tax allowance in respect of that child unless he holds legal custody; and what the definition of legal custody is in such a case.
Ceisteanna—Questions. Oral Answers. - Income Tax Child Allowance.
11.
Under subsection (1) of section 21 of the Finance Act, 1920, a parent is entitled, subject to the requirements laid down in the section, to a deduction for income tax purposes in respect of any child of his.
Under subsection (2) of the same section, the allowance is due to any person who proves that he has the custody of and maintains at his own expense a child in respect of whom the other requirements of the section are satisfied. It will be noted that, in this case, the claimant has to show that he has the custody of the child and that it is not sufficient to say that he maintains it. There is no definition of "custody" in the section but, where the parents are alive and the child is living with them, the parents normally would be regarded as having custody. If, however, there were special circumstances indicating that custody rested with some other person, that other person might be considered to qualify for the allowance.