It is not clear on which grounds the Deputy considers the change from the One-Parent Family Credit to the Single Person Child Carer Credit to be discriminatory.
The Commission on Taxation acknowledged that the One-Parent Family Tax Credit played a role in supporting and incentivising the labour market participation of single and widowed parents - indeed this was why the credit was originally introduced. However, in its recommendations it concluded that the credit should be retained but that it should be allocated to the principal carer only. The introduction of new Single Person Child Carer Credit achieves this outcome. The Government, by allowing for the relinquishing of the credit to a secondary claimant, where a principal carer chooses to do so for whatever reason, actually provided for an additional option for single person carers, over and above that recommended by the Commission.
As the credit is available to all qualifying persons, regardless of gender, I do not believe it could be construed as being discriminatory. However, the Deputy will be aware that my officials would regularly consult with the Attorney General's Office in relation to proposed policy and legislative changes.