I am advised by the Revenue Commissioners that for 2013, it is currently estimated that 76,800 individuals are in receipt of the One-Parent Family Tax Credit i.e. in a position to utilise some or all of tax credit. As the Deputy is aware, the One-Parent Family Tax Credit is being replaced with a new Single Person Child Carer Tax Credit from 1 January 2014. The Single Person Child Carer Tax Credit will be of the same value, i.e. €1,650, as the existing One-Parent Family Tax Credit and will also carry the same entitlement to the extended standard rate tax band of €36,800 per annum. The new credit will be targeted such that it is available only to the primary carer of the child. A maximum of one credit will be available per single carer/claimant, regardless of whether he or she cares for more than one child. This is the same condition that applies to the current One-Parent Family Tax Credit.
Allocation of child care responsibilities is primarily for parents to agree. Practical implementation issues are being considered as part of the Finance Bill process.