Written answers
Thursday, 24 October 2013
Department of Finance
Tax Credits
Michael Healy-Rae (Kerry South, Independent)
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79. To ask the Minister for Finance if he has any proposal to remove the single parent tax credit from the parent who is deemed to be the secondary carer. [45516/13]
Michael Noonan (Limerick City, Fine Gael)
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The position is that 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. Allocation of childcare responsibilities is primarily for parents to agree. Practical implementation issues are being considered as part of the Finance Bill process.
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