Jack Wall (Kildare South, Labour)
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56. To ask the Minister for Finance the reason a person (details supplied) in County Kildare is paying tax on their family income; and if he will make a statement on the matter. [9992/14]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that Revenue records indicate that the person concerned is single. A tax credit notification for 2014, based on the information available to Revenue, issued to the employer of the person concerned on 9^th December 2013. Copies of the tax credit certificate issued to the person concerned on 7^th and 13^th February 2014. If the individual concerned is married or in a civil partnership, additional tax credits may be available. There is also a tax credit available to a single person child carer.

 An individual, (the 'primary claimant'), is entitled to this credit where he or she:

- Is not married, cohabiting or in a civil partnership,

- Is not jointly assessed or in receipt of the basic personal tax credit for a widowed person or a surviving civil partner, and

- Proves that for a tax year he or she has a qualifying child residing with him or her for the whole or the greater part of that year.  

Where the credit cannot be availed of by the primary claimant, it can be relinquished by him or her and claimed by a Secondary Claimant who is subject to the same rules of not being married, in a civil partnership or cohabiting. In addition the qualifying child must reside with the Secondary Claimant for not less than 100 days in aggregate in the year. Further details on these credits are available on the Revenue website .

If the tax credit certificate issued does not include all tax credits due to the person concerned, he may contact the Revenue Commissioners on Lo Call number 1890 44 44 25 for assistance.