Gay Mitchell
Question:77 Mr. G. Mitchell asked the Minister for Finance if he will amend the regulations which require a child to stay one night per year with a parent (details supplied) before a tax allowance is payable. [24724/99]
Written Answers. - Tax Allowances.
Section 462 of the Taxes Consolidation Act, 1997 provides for an allowance for widowed or single persons with children. The allowance is conditional on the child or children being resident with the taxpayer "for the whole or part of the tax year". The taxpayer has made a claim for the section 462 allowance but this has been refused on the grounds that the taxpayer's children do not reside with him for any part of the year.
I have no plans to alter the conditions of this allowance.