Seán Sherlock
Question:130. Deputy Sean Sherlock asked the Minister for Finance if he will grant the single parent tax credit to a person (details supplied); and if he will make a statement on the matter. [12276/17]
View answerWednesday, 8 March 2017
Questions (130)
Written answers
I am advised by Revenue that section 462B of the Taxes Consolidation Act (TCA) 1997 provides for the Single Person Child Carer Credit which is available to a single person who is the parent of a child or has the custody of and maintains a child who is living with him or her.
Subsection 462B(1)(c)(i) TCA provides that where an individual is married the credit will not apply unless the parties are separated under an order of a court or by deed of separation, or are in fact separated in such circumstances that the separation is likely to be permanent.
While the information provided by the Deputy indicates that the taxpayer does not live with her spouse, to avail of the credit the taxpayer will need to provide Revenue with either details of a court order of separation, a deed of separation or sufficient evidence to show that the marriage has ended and that the separation is likely to be permanent. Full information on the Single Person Child Carer Credit is available from the Revenue website at: http://www.revenue.ie/en/tax/it/credits/single-credit-faq.pdf.
It is my understanding, following contact with the Deputy's office to clarify the question, that the individual has made initial contact with her local Revenue office in relation to this issue, and I have requested that Revenue contact the individual with further information as to the qualifying criteria for the credit.