I am advised by the Revenue Commissioners that Section 462 of the Taxes Consolidation Act 1997 is the relevant legislation governing the one parent family credit. Section 462(2)(c) of this Act provides that this credit shall not apply to a person who is cohabitating with another person. In this case, the taxpayer rang Revenue on 28th May 2012 and, in the course of the telephone conversation indicated that both herself and her child had been cohabitating with her partner since July 2010. As a consequence of this cohabitation, the taxpayer is ineligible for the one parent family credit, and accordingly the credit was withdrawn.