Jimmy Deenihan (Kerry North, Fine Gael)
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Question 99: To ask the Minister for Social and Family Affairs the discussions he or his officials have had with the Department of Finance and the Revenue Commissioners regarding the one parent family tax credit; and if he will make a statement on the matter. [23091/06]

Séamus Brennan (Dublin South, Fianna Fail)
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In every case where a one-parent family payment is awarded, the maintenance recovery unit of my Department seeks to trace the other parent in order to ascertain whether he or she is in a financial position to pay maintenance either directly to the recipient of the one parent family payment or to contribute towards the cost of one-parent family payment which is paid to their family. In cases where the liable relative does not comply with the requirement to pay maintenance the matter is pursued by the Department and this may include court action where appropriate.

In addition to this, details of non-compliant liable relatives have been forwarded to the Revenue Commissioners for cross-checking to establish if they are in receipt of a one parent family tax credit which is administered by the Commissioners. This exchange of information has been made possible under Section 261(2) of the Social Welfare Consolidation Act 2005.

In order to qualify for a one parent family tax credit the claimant must prove that for the year of assessment the qualifying child is resident with him/her for the whole or part of the year. The payment of maintenance is not a qualifying condition for this tax credit, which, I understand, has a monetary value of EUR1,630 per annum.

Officials in my Department have developed a working relationship with the Revenue Commissioners over the past number of years in relation to this matter. Since 2003 the maintenance recovery unit has referred information on approximately 350 cases to the Revenue Commissioners. It is intended that this reporting relationship will continue.