Theresa Ahearn
Question:110 Mrs. T. Ahearn asked the Minister for Finance the income tax allowance for persons (details supplied) in County Tipperary. [16501/99]
Written Answers. - Tax Allowances.
I am informed by the Revenue Commissioners that, according to the information available to the inspector of taxes, each of the taxpayers is entitled to the tax-free allowances appropriate to a single person.
The taxpayers are not entitled to the married persons tax-free allowances because they are not married. A taxpayer who is a single parent may claim a one-parent tax-free allowance under Section 462 of the Taxes Consolidation Act, 1997. However, eligibility for the allowance is restricted so that it can be claimed only by an individual who is not entitled to claim the married personal allowance; is not living with another individual as man and wife during the year of assessment; and has resident with him or her a qualifying child-children at any time during the year of assessment.
To be eligible for the one-parent family tax-free allowance, all three conditions must be satisfied. As the taxpayers do not comply with the second condition, they are not eligible for the one-parent tax-free allowance.