Dominic Hannigan (Meath East, Labour)
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Question 106: To ask the Minister for Finance the reason a person (details supplied) has had their one parent family tax credit taken away; the legislation under which this is possible; and if he will make a statement on the matter. [27262/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that Section 462 of the Taxes Consolidation Act 1997 is the relevant legislation governing the one parent family credit. Section 462 (2)(c) of this Act provides that this credit shall not apply to a person who is cohabitating with another person. In this case, the taxpayer rang Revenue on 28th May 2012 and, in the course of the telephone conversation indicated that both herself and her child had been cohabitating with her partner since July 2010. As a consequence of this cohabitation, the taxpayer is ineligible for the one parent family credit, and accordingly the credit was withdrawn.