Patrick O'Donovan
Question:223. Deputy Patrick O'Donovan asked the Minister for Finance the reason a person (details supplied) in County Tipperary does not qualify for the single parent tax allowance. [6997/15]
View answerTuesday, 17 February 2015
Questions (223)
Written answers
The Single Person Child Carer Credit (SPCCC) replaced the One Parent Family Tax Credit with effect from 1 January 2014. The SPCCC is available only to the primary carer of the relevant child, subject to certain conditions, as set out on Revenue's website at www.revenue.ie/en/tax/it/credits/single-person-child-carer-credit.
I am informed by Revenue that the person concerned has been in direct contact with them. Based on the information provided and, in particular, the fact that the person concerned does not appear to be the primary carer, he is not entitled to the credit.