Willie Penrose (Westmeath, Labour)
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Question 201: To ask the Minister for Finance if a person is entitled to the one-parent family tax credit if they are separated and have a child in full-time education; the age this continues to apply to in respect of the tax credit for the parent; if, during the currency of the education, the person becomes disabled and qualifies for the disability allowance, if the parent can still retain the one parent family tax credit (details supplied); and if he will make a statement on the matter. [17261/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The one-parent family tax credit is provided for in section 462 of the Taxes Consolidation Act 1997, as amended. In the circumstances described by the Deputy, a separated parent is entitled to the one-parent family tax credit in respect of such a child who is over 18 years of age at the commencement of the tax year provided that: (a) the parent is not cohabiting with a person as man and wife, and the parent is not entitled to the married person's tax credit, which can, in certain circumstances, be due to separated spouses who maintain their spouse; and (b) the child is resident with the parent for the whole or part of the tax year and is either (i) receiving full-time education; or (ii) permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself and became so incapacitated either before he/she reached the age of 21 years; or if he or she had attained the age of 21 years, had become permanently incapacitated while he or she had been in receipt of full-time instruction.

As regards the continuation of the one-parent family tax credit as the child gets older, once the tax credit is due by reason of the criteria at (b)(ii) above, the tax credit will continue to be granted irrespective of the age of the child, and regardless of whether the child is in receipt of the disability allowance.

I am informed by the Revenue Commissioners that if the Deputy has a particular case in mind, they will examine it to determine whether or not the individual is entitled to the one-parent family tax credit. If the Deputy wishes to provide details of the case to my office, I will be glad to forward them on to the Revenue Commissioners.