Dáil Éireann Debate, Tuesday - 2 March 2010
172 Deputy Richard Bruton asked the Minister for Finance if the lone parent tax credit can be availed of by a separated parent who is substantially maintaining a child when they have entered into a new relationship and are cohabiting; and if he will make a statement on the matter. [10324/10]
Amharc ar fhreagraThe position is that Section 462 of the Taxes Consolidation Act 1997 provides for a one-parent family tax credit to be granted where a claimant proves that a qualifying child is resident with him or her for the whole or part of the year. However, the relief does not apply for any year of assessment where a husband and wife are living together. Nor is the credit available for a year of assessment where a man and woman are cohabiting.
173 Deputy Richard Bruton asked the Minister for Finance the evidence necessary by a separated parent to establish that they are paying maintenance which should be deducted from their income for the purpose of calculating tax liability; if he has satisfied himself that a parent who has not yet obtained a judicial separation has the opportunity to provide evidence of maintenance payments being made which would be accepted by the Revenue Commissioners; and if he will make a statement on the matter. [10325/10]
Amharc ar fhreagraWhere an individual wishes to claim tax relief in respect of maintenance payments made in respect of a separated spouse they should supply their inspector of taxes with a copy of the signed maintenance agreement under which the maintenance payments are being made together with documentary evidence to confirm the actual payments made.
The maintenance arrangement may be in the form of an order or rule of a court, deed of separation or any other legally enforceable obligation, where the maintenance payments are annual or periodical.
It should be noted that payments made for the benefit of, or in support of a child of the marriage do not qualify for relief.
There is no requirement that an individual must have obtained a judicial separation in order to obtain relief in respect of maintenance payments.
