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Tax Credits

Dáil Éireann Debate, Tuesday - 22 February 2022

Tuesday, 22 February 2022

Questions (229)

Réada Cronin

Question:

229. Deputy Réada Cronin asked the Minister for Finance if his Department will examine a situation (details supplied) and the issues it raises for parents in a similar situation; and if he will make a statement on the matter. [9184/22]

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Written answers

The Single Person Child Carer Credit (SPCCC) is a tax credit that is available to a single person who has a qualifying child resident with him or her for the whole or greater part of the tax year and who satisfies the other conditions of the relief. To qualify as a single person for the purposes of the SPCCC, the claimant must not be jointly assessed for income tax as a married person or civil partner, or be living with his or her spouse or civil partner, or be cohabiting with a partner.

The value of the credit is €1,650 for each tax year. In addition to the credit, a claimant is entitled to an additional €4,000 on the standard rate income tax band. An individual can only receive one SPCCC irrespective of the number of qualifying children residing with him or her.

The credit is ordinarily given to the primary claimant. The primary claimant is the individual who proves that a qualifying child resides with him or her for the whole or the greater part of the tax year (i.e. a period greater than six months) and that the child is either his or her own or has been placed in his or her custody. A primary claimant can relinquish entitlement to the SPCCC to a secondary claimant. The secondary claimant can then claim the credit if he or she qualifies as a single person and the qualifying child resides with him or her for at least 100 days throughout the tax year. Detailed information on the SPCCC can be found on Revenue’s website at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-41.pdf, which may be of interest to the Deputy.

I am advised by Revenue that it has reviewed the changed circumstances of the person in question and is satisfied that he now has full custody of one child while continuing to share custody for the second child and on that basis is entitled to claim the credit as a primary claimant. Revenue has confirmed that it will make direct contact with the person to assist him with the application process and to clarify any other questions that he may have.

Question No. 230 answered with Question No. 24.
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