Vol. 449 No. 2
44 Mr. Haughey asked the Minister for Finance if fathers can qualify for the single parent tax free allowance; if so, if the child in question must reside with the father for at least one night a year; whether a father can qualify if the courts decide that a father can have no access whatsoever to his child; and if he will make a statement on the matter. [3403/95]
I have been advised by the Revenue Commissioners that a father may qualify for the single parent tax allowance in respect of a qualifying child provided: he is not entitled to the married persons allowance, he is not living with a woman as man and wife, and he proves, in the case of a year of assessment, that a qualifying child is resident with him for the whole or part of the year. The phrase "part of the year" is not defined in the legislation.
In a case where the courts decide that the father cannot have access to his child, he cannot claim the single parent tax allowance as he cannot fulfil the condition that the child be resident with him for the whole or any part of the year of assessment.
