I assume the Deputy refers to cases where a primary carer of children wishes to relinquish the credit to a non-primary carer in circumstances where there is potentially more than one non-primary carer as a result of the relevant children having different parents. The relevant legislation does recognise that where there is more than one child within the primary carer's family unit and there may be a different parent of each of the children, in such circumstances the credit may be granted to a secondary claimant but only in circumstances where the primary claimant relinquishes their claim to the credit.
I would remind the Deputy that the purpose of the Single Person Child Carer Credit is to incentivise primary carers to remain in or return to the labour market. As a concession, going beyond that which was recommended by the Commission on Taxation, the Government has allowed the primary carer to relinquish the credit such that it can taken up by a secondary carer in certain circumstances.