Single, widowed, or surviving civil partners may also be entitled to the One Parent Family tax credit of €1,650. The single parent must prove that s/he is entitled to the credit by proving that the “qualifying child” is residing with them for the whole or part of the tax year. A “qualifying child” is one who:
- Is a child of the person claiming the credit, or in custody of the person claiming the credit who is maintained by the claimant’s own expense for all or part of the tax year, and
- Is born in the year of assessment, or
- Is under 18 years of age at the start of the tax year, or
- If over 18 years at the start of the tax year, is attending full-time education at a university, college or other educational establishment, or
- is permanently incapacitated either physically or mentally from maintaining him/herself and had become so before reaching 21 years of age, or
- has become incapacitated after reaching the age of 21 years but while in receipt of full time education.
Note that references to a child undergoing full-time education includes a child who is undergoing training by an employer under an apprenticeship for a trade or profession where the apprenticeship is for a minimum of 2 years.
The One Parent Tax Credit is not granted to a single person who is living with another person as husband and wife, in a civil partnership or where the parent is co-habiting.
Learn more about the various tax credits available through our Blog series or have one of the Paycheck Plus Consultants deliver training to your employees. For more information about this or our range of Payroll Services contact our Team today or request a callback at a time to suit you.