The Department of Social Protection has a range of payments to assist families and individuals in financial difficulties including Family Income Support, One Parent Family Payment, Supplementary Welfare and Rent Supplement.
The One-Parent Family Credit ceased with effect from 31 December 2013 and was replaced by the Single Person Child Carer Credit, (SPCCC), which is applicable from 1 January 2014. 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.
As a result of an amendment which I brought forward at Committee stage of the Finance Bill, a primary carer who is entitled to the credit and who does not wish to avail of it can choose to surrender it. A secondary carer 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. It should be noted that where a primary carer is married, in a civil partnership or cohabiting they would not be entitled to the new credit (or indeed the former one). In such circumstances the primary carer cannot relinquish the credit to a secondary carer. In addition, a secondary carer who is married, in a civil partnership or cohabiting, would not be entitled to the new credit (or indeed the former one) regardless of the marital status of the primary carer.
Further detail on the operation of the new credit, including a series of frequently asked questions, is available on the Revenue Commissioners website at; http://www.revenue.ie/en/tax/it/credits/single-person-child-carer-credit.html.
