Vol. 529 No. 1
497 Mr. Durkan asked the Minister for Finance if a tax free allowance will issue to a person (details supplied) to reflect dependent partner and three children; if so, when; and if he will make a statement on the matter. [2113/01]
I am informed by the Revenue Commissioners that, according to information received by the inspector of taxes, the taxpayer is not married to his partner. There is no provision in tax law under which a taxpayer can claim an allowance in respect of financial support given to a partner to whom the taxpayer is not married.
A taxpayer who is a single parent may claim the one-parent family allowance for a qualifying child. A qualifying child is a child (a) born in the year of assessment, (b) who, at the commencement of the year of assessment, is under the age of 18 years, or (c) who, if over the age of 18 years at the commencement of the year of assessment, is in full-time education or permanently incapacitated. A child who is not the child of the claimant but who is in the custody of the claimant and is maintained by the claimant at the claimant's own expense for the whole or part of the year of assessment is also regarded as a qualifying child. The one-parent family allowance cannot be claimed where the taxpayer is living with another person as husband and wife.
