Jack Wall
Question:181. Deputy Jack Wall asked the Minister for Finance if a person (details supplied) is entitled to claim a tax rebate; and if he will make a statement on the matter. [5416/14]
View answerTuesday, 4 February 2014
Questions (181)
Written answers
As you are aware the One-Parent Family Tax Credit has been replaced with a new Single Person Child Carer Tax Credit from 1 January 2014. However, the credit is more targeted in that it is, in the first instance, only 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 likely to qualify for the new credit. However, the credit will in the first place go to the person who cares for the child for most of the year. Agreement as to who will be the principal carer of a child is a matter for the parents or guardians.
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.
If it is the case, as indicated in the details supplied, that the mother, who is married, is the primary carer then she would not be entitled the credit, and therefore would be unable to surrender it to the child's father. It follows then that the issue of a rebate would not apply.