Jack Wall (Kildare South, Labour)
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Question 123: To ask the Minister for Finance the entitlement of a person (details supplied) in County Kildare; if the person is entitled to claims through their partner for themselves and their children; and if he will make a statement on the matter. [1493/12]

Michael Noonan (Limerick City, Fine Gael)
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The position is that the married person's tax credit is only available where the persons concerned are married, or are registered as civil partners under the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 and are jointly assessed to tax. The Certain Rights and Obligations of Cohabitants Act 2010 only applies to same sex couples. Where the individuals concerned are cohabiting, without being married or being registered under the Certain Rights and Obligations of Cohabitants Act 2010 there is no entitlement to the married tax credit. The one-parent family tax credit is not available to cohabiting individuals, to a married couple jointly assessed to tax, or to individuals where their civil partnership is registered and they are jointly assessed to tax.

Tax relief is available to the person concerned through her partner for certain medical expenses incurred by the person concerned on her own and her children's behalf.