Dáil Éireann Debate, Tuesday - 11 February 2014
177. Deputy Michael McGrath asked the Minister for Finance in the context of the single person child carer credit, if a secondary claimant who meets all the qualifying criteria may be entitled to the credit in circumstances where the primary claimant is now cohabiting; and if he will make a statement on the matter. [6830/14]
Amharc ar fhreagraThe new Single Person Child Carer Tax Credit is more targeted than its predecessor in that it is, in the first instance, only available to the principal carer of the child.
The person who receives the child benefit payment is being used as the initial indicator by the Revenue Commissioners to identify the individuals who are likely to qualify for the new credit. However, the credit will in the first place go to the person who cares for the child for most of the year. Agreement as to who will be the principal carer of a child is a matter for the parents or guardians.
Where a principal carer is married, in a civil partnership or cohabiting they would not be entitled to the new credit (or indeed the former one). In such circumstances the primary carer cannot relinquish the credit to a secondary carer. In addition, a secondary carer who is married, in a civil partnership or cohabiting, would not be entitled to the new credit (or indeed the former one) regardless of the marital status of the primary carer.
