Finian McGrath
Question:55. Deputy Finian McGrath asked the Minister for Finance the position regarding tax credits in respect of a person (details supplied) in Dublin 5. [3174/14]
View answerWednesday, 22 January 2014
Questions (55)
Written answers
As the Deputy is aware, the One-Parent Family Tax Credit has been replaced with a new Single Person Child Carer Tax Credit from 1 January 2014. The Single Person Child Carer Tax Credit is of the same value, i.e. €1,650, as the former One-Parent Family Tax Credit and also carries the same entitlement to the extended standard rate tax band of €36,800 per annum. However, the new credit will be more targeted in that it will, in the first instance, only be available to the principal carer of the child.
The person who receives the child benefit payment is being used as the initial indicator by the Revenue Commissioners to identify the individuals who are most likely to qualify for the new credit. However, eligibility for the credit will in the first place be determined by who cares for the child for most of the year.
Notwithstanding the above, as a result of an amendment which I brought forward at Committee stage of the Finance Bill, a primary claimant who is entitled to the credit and who does not wish to avail of it can choose to surrender it. A secondary claimant may then make a claim for the credit, provided that the qualifying child resides with him or her for not less than 100 days in the tax year. Neither the primary claimant, nor the secondary claimant can be married, in a civil partnership or cohabiting.