Michael Creed (Cork North West, Fine Gael)
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184. To ask the Minister for Finance futher to Parliamentary Question No. 79 of 23 October 2013, if he will clarify of the 76,800 persons who are in receipt of one-parent family tax credit, the numbers of these claimants who were parents of the children involved and grandparents or other relatives; if he will indicate the maximum number of persons entitled to the allowance in respect of any one child; and if he will make a statement on the matter. [50648/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that information on the relationship between carers and the children in their care is not generally required in claims made for the one parent family tax credit. Accordingly, there is no basis on which a breakdown of the numbers of carers by reference to their relationship with children in their care could be compiled. The position is that section 462 of the Taxes Consolidation Act 1997 provides that a claimant must prove for a year of assessment that a qualifying child was resident with the claimant for the whole or part of the year. That qualifying child must be either a child of the claimant or, if this is not the case, the claimant must have custody of the child and maintain that child at his or her own expense. Therefore, depending on the particular domestic circumstances pertaining to a child, more than one claimant may claim a credit in respect of the same child. The section does not provide for a maximum number of claimants.