Richard Boyd Barrett
Ceist:90. Deputy Richard Boyd Barrett asked the Minister for Finance if he will explain the changes in tax credits in respect of a person (details supplied) in County Dublin. [48018/13]
Amharc ar fhreagraTuesday, 12 November 2013
Ceisteanna (90)
Freagraí scríofa
I am informed by the Revenue Commissioners that the person in question had been in receipt of the One Parent Family Tax Credit for a number of years. It subsequently came to Revenue’s attention that he had been residing with his partner for the years concerned. Consequently, the credit was withdrawn from the person concerned in accordance with section 462 (2)(c) of the Taxes Consolidation Act 1997, which stipulates that the credit does not apply for any year of assessment in the case of cohabitants.