Niall Collins
Question:46. Deputy Niall Collins asked the Minister for Finance the way a parent can provide proof of a matter (details supplied) regarding one-parent credits. [11113/14]
View answerWednesday, 5 March 2014
Questions (46)
Written answers
The One-Parent Family Credit ceased with effect from 31 December 2013 and was replaced by the Single Person Child Carer Credit, (SPCCC), from 1 January 2014. Only one credit in respect of any qualifying child is available. This credit will only be granted to a primary claimant who has a qualifying child residing with him or her for the whole or greater part of a tax year; that is, for a period in excess of six months. However, the primary claimant can surrender the credit to a secondary claimant where the child resides with the latter individual for not less than 100 days in the tax year.
Once the primary claimant has surrendered the credit using Form SPCC1 to do so, the secondary claimant may make a claim for the credit on Form SPCC2 signing the declaration on the form to confirm that the qualifying child resides or resided with him or her for at least 100 days during the tax year. These forms are available for download from www.revenue.ie/en/tax/it/forms/ .
Revenue processes claims for credits on a 'Presumption of Honesty' basis as outlined in their Customer Service Charter. Taxpayers are expected to deal in an honest way with Revenue by returning the tax and duty which they are due to pay and seeking only those entitlements and credits to which they are due. A taxpayer will be treated as honest in their dealings with Revenue unless there is clear reason to believe otherwise and subject to Revenue's responsibility for ensuring compliance with tax and customs law.
Therefore, a taxpayer will, generally, not be expected to provide evidence that they satisfy the 'not less than 100 day' requirement unless Revenue has reason to request it.
Where the taxpayer is requested to provide the supporting evidence the onus is on the taxpayer to show his or her entitlement to the credit. The type of information provided will depend on the circumstances of the case.