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Dáil Éireann debate -
Wednesday, 18 Oct 2000

Vol. 524 No. 3

Written Answers. - Tax Allowances.

Bernard J. Durkan

Question:

125 Mr. Durkan asked the Minister for Finance if a person (details supplied) in County Kildare will qualify for back-dated separated person's tax allowance in respect of support given to his partner and son over the past 18 years; if so, when; and if he will make a statement on the matter. [22586/00]

I am informed by the Revenue Commissioners that the inspector of taxes has received a claim from the taxpayer for an allowance for supporting his partner and son since 1982. The information furnished by the taxpayer is insufficient to enable the inspector to determine whether he may be entitled to tax relief.

There is no provision in tax law under which a taxpayer can claim an allowance in respect of financial support given to a partner to whom the taxpayer is not married.

A taxpayer who is a single parent may claim the one-parent family allowance for a qualifying child. A qualifying child is a child (a) born in the year of assessment, (b) who, at the commencement of the year of assessment, is under the age of 18 years, or (c) who, if over the age of 18 years at the commencement of the year of assessment, is in full-time education or permanently incapacitated. A child who is not the child of the claimant but who is in the custody of the claimant and is maintained by the claimant at the claimant's own expense for the whole or part of the year of assessment is also regarded as a qualifying child. Furthermore, in cases where a child lives with each parent for part of the year, both parents can claim the one-parent family allowance.

The one-parent family allowance cannot be claimed where the claimant is living with another person as husband and wife.

Even if the taxpayer is eligible for tax relief, section 865 of the Taxes Consolidation Act, 1997, provides that a claim for repayment of income tax is not to be allowed unless it is made within ten years after the end of the year of assessment to which it relates.
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