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Tax Exemptions

Dáil Éireann Debate, Wednesday - 15 April 2015

Wednesday, 15 April 2015

Ceisteanna (180)

Brian Walsh

Ceist:

180. Deputy Brian Walsh asked the Minister for Finance further to Parliamentary Question No. 70 of 26 March 2015 regarding the single person child carer tax credit, his plans to address the difficulties that arise for the secondary claimant when the primary claimant gets married, in order to substitute the income lost for the secondary claimant, who loses the tax credit although the circumstances remain the same for the secondary claimant; and if he will make a statement on the matter. [14808/15]

Amharc ar fhreagra

Freagraí scríofa

As set out in my reply to the Deputy's previous question in this matter, where a primary claimant is married, in a civil partnership or cohabiting, he or she is not entitled to the single person child carer credit (SPCCC), on the basis that the relevant child is not, in the main, being cared for by a single person. In such circumstances the primary carer cannot relinquish the credit to a secondary claimant. In addition, a secondary claimant who is married, in a civil partnership or cohabiting, is not entitled to the SPCCC, regardless of the marital status of the primary carer.

It is also worth noting that where a primary claimant qualifies for the SPCCC and chooses to retain it, a secondary claimant would have no access to the credit in any event.

There is no specific tax credit for children in the tax code. Therefore, married or cohabiting couples are unable to avail of any additional credit to assist them in the financial maintenance of their children. In certain cases, such couples also need to maintain two households due to the location of employment, for example.

While I understand the difficulties being experienced by those that lose the SPCCC, I am satisfied that the credit targets limited Exchequer resources to where they are needed most. It is also the case that a person's tax liabilities change from year to year depending on changes in their personal circumstances and whether they continue to meet the qualifying conditions for any tax credits or reliefs that they claim. In this particular case, the qualifying conditions for the SPCCC are no longer being met and I have no plans to bring forward amendments to the credit to allow for such cases.

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