Gay Mitchell
Ceist:119 Mr. G. Mitchell asked the Minister for Finance if he will ask the Revenue Commissioners to confirm that one parent family allowance will be paid to a person (details supplied) in Dublin 12. [9255/01]
Written Answers. - Tax Allowances.
I am informed by the Revenue Commissioners that the taxpayer applied for the one parent family allowance with effect from the 1998-99 tax year. The taxpayer's claim was refused on the grounds that the information available to the Inspector of Taxes indicated that the taxpayer was cohabiting with the mother of his child. The one parent allowance cannot be claimed by a taxpayer who is living with another person as man and wife.
If the taxpayer is no longer cohabiting, and he considers that he is now eligible for the one parent family allowance, he can renew his claim for the allowance by providing the inspector with documentary evidence of his changed circumstances.