I am informed by the Revenue Commissioners that, based on the information available the person concerned is in receipt of the correct tax credits.
The personal tax credit due to an individual depends on whether that individual is single, married, in a registered civil partnership, widowed, a surviving civil partner, separated, divorced, or a former civil partner. There is no tax credit available in respect of dependent children where adult individuals are cohabiting. In addition, the single person's tax credit is non-transferable in these cases.