Vol. 551 No. 3
145 Mr. Ring asked the Minister for Finance if his attention has been drawn to the anomaly which affects married women working with a child or children to support and whose husband works abroad, who are not entitled to claim tax credits for their children, similar to single parents who also have to rear their children alone; his plans to address this matter; and if he will make a statement on the matter. [10438/02]
The one parent tax credit is intended as an assistance in respect of the financial burden involved where a lone parent, single, separated or widowed, has responsibility for dependent children. In those circumstances, married couples living together and cohabiting couples living together as man and wife are specifically excluded from the credit.
A married couple is regarded as living together unless either (i) they are separated under a court of competent jurisdiction or by a deed of separation or (ii) they are in fact separated in such circumstances that the separation is likely to be permanent.
A married couple may be regarded as living together for tax purposes even though one of them is working abroad. However, the question is one to be decided on the facts in each individual case.
While I have no plans to change the relief, if the Deputy has a specific case in mind and the party involved is likely to be regarded as separated from her husband in accordance with (i) or (ii) above and therefore likely to be entitled to the one parent family tax credit, she should contact her local tax office to have the matter examined.
