I have been informed by the Revenue Commissioners that there is no such credit as a separated person's tax credit of €3,000 as suggested in the information supplied by the Deputy.
As the taxpayer is the assessable spouse, she is entitled to the basic personal tax credit for a married person for the year of separation, €3,160 in 2005, and is assessable on her spouse's income until the date of separation. The basic personal tax credit for a single person, €1,580 in 2005, is available for subsequent years. If she has a child, she may be entitled to a one-parent family tax credit, €1,580 in 2005. This is not allowable in a year in which the basic personal tax credit for a married person is allowed.
The person concerned should contact her local tax office giving details of her situation so that her full entitlements can be established. She may write or call to the Office of the Revenue Commissioners, south-west region, Government Offices, Sullivan's Quay, Cork, or telephone Revenue at Lo-call 1890 22 24 25.