I propose to take Questions Nos. 117 and 118 together.
I am informed by the Revenue Commissioners that a one-parent family tax credit is a credit that can be claimed by a single parent (whether widowed, single, deserted, separated or divorced) who has a dependent child resident with him/her for the whole or part of the relevant tax year. The payment or non-payment of maintenance, as the case may be, by such a single parent is not a determining factor in entitlement to the one-parent family tax credit in respect of children of a claimant. The statistics sought by the Deputy do not exist. In relation to the Government Discussion Paper — Proposals for Supporting Lone Parents, the maintenance requirements mentioned on page 112 of the Paper, and quoted in the details supplied with the Deputy's question, are those which arise specifically under Social Welfare legislation. That legislation provides that liable relatives shall be liable to contribute such amount as may be determined towards support payments, such as the one-parent family payment, deserted wife's allowance or benefit or supplementary welfare allowance paid by the Department of Social and Family Affairs. The recommendation to which the Deputy refers is made in the context of enhancement of procedures whereby liable relatives are pursued in this regard. The Paper in question is, as its name indicates, a discussion paper on the issues facing lone parents, the purpose of which is to allow a full and frank debate and all views to be aired, all sections of society to be heard and in time areas of agreement and consensus to evolve and emerge. The question of making any changes in the conditions attaching to the one-parent family tax credit would be one for consideration in the context of future Finance Bills.