Derek Nolan (Galway West, Labour)
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158. To ask the Minister for Finance if there is a proposed amendment in place to the single person child carer credit to allow the secondary claimant parent, who cares for the child less often than the primary claimant, access to credit in this regard or if there is any possibility of establishing a split credit; and if he will make a statement on the matter. [6554/14]

Michael Noonan (Limerick City, Fine Gael)
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The single person child carer credit (and the associated increase in the standard rate band) is, in the first instance, only available to the principal carer of a qualifying child.  The principal carer is the individual with whom the child resides, and who looks after the child, for the year or the greater part of the year.  

In introducing the credit, the Government had regard to a recommendation put forward by the Commission on Taxation in relation to the One Parent Family Tax Credit: - that the credit should be retained but that it should be confined to the principal carer only. 

Notwithstanding the above, as a result of an amendment which I brought forward at Committee Stage of the Finance Bill, a principal carer who is entitled to the credit and who does not wish to avail of it can choose to surrender it.  A secondary claimant may then make a claim for the credit, provided that the qualifying child resides with him or her for not less than 100 days in the tax year.  Thus, there are circumstances in which the secondary claimant may access the credit but only where the primary claimant has surrendered it and where the secondary claimant, through meeting the 100 day requirement, plays a significant role in caring for the child.

The purpose of the credit is to support single carers in remaining in, or returning to the workplace.  The purpose of relinquishment is to ensure that if the primary claimant has insufficient income or does not wish to avail of the credit, a secondary claimant with whom the child resides for over 100 days in the year, may claim it in recognition of their involvement with the child and the support they provide to the primary claimant.

This procedure of relinquishment means that two individuals could, by agreement among themselves, alternate claiming the credit with the primary claimant getting it in year one, and the secondary claimant in year two, and so on.

Allocation of childcare responsibilities is primarily for parents to agree.  Therefore, I have no plans to amend the legislation to allow for the splitting or apportioning of the new tax credit.