Dáil Éireann Debate, Tuesday - 5 November 2013
148. Deputy Pearse Doherty asked the Minister for Finance the number of persons formerly eligible for one parent family tax credit that are ineligible for the single person child carer tax credit; the number of this group that are male; and the number of this group that are female. [45653/13]
Amharc ar fhreagraAs the Deputy is aware, the One-Parent Family Tax Credit is being replaced with a new Single Person Child Carer Tax Credit from 1 January 2014. The Single Person Child Carer Tax Credit will be of the same value, i.e. €1,650, as the existing One-Parent Family Tax Credit and will also carry the same entitlement to the extended standard rate tax band of €36,800 per annum. The new credit will be targeted such that it is available only to the primary carer of the child. A maximum of one credit will be available per single carer/claimant, regardless of whether he or she cares for more than one child. This is the same condition that applies to the current One-Parent Family Tax Credit. I am advised by the Revenue Commissioners that based on the most up to date data it is estimated that up to 15,400 individuals may be affected by the restriction of the restructured credit to the principal carer. However, ultimately it will depend on the circumstances of each individual carer and the allocation of childcare responsibilities, which is primarily for parents to agree.
Practical implementation issues are being considered as part of the Finance Bill process.
