Jack Wall (Kildare South, Labour)
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115. To ask the Minister for Finance if a person (details supplied) in County Kildare is in receipt of one parent tax credit; and if he will make a statement on the matter. [19644/14]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that the person concerned contacted Revenue in March 2011 to claim the one parent family tax credit for 2010.  The claim was processed and a PAYE Balancing Statement (P21) for 2010 issued dated 9 March 2011. The balancing statement included the one parent family tax credit and as a result, the person concerned was entitled to a refund of the full income tax paid for 2011. A refund of the full amount was issued to the bank account of the person concerned on 14 March 2011. A copy of the 2010 PAYE Balancing Statement (P21) will be issued shortly by the Revenue Commissioners to the person concerned.  

The Revenue Commissioners have no record of a claim for one parent family credit from the person concerned for the years 2011, 2012 or 2013.  If he is eligible to claim the tax credit for these years he may do so via PAYE Anytime or by completing Form OP1 and submitting the completed forms to Ms Geraldine Morrissey, Kildare Revenue District, Athy Business Campus, Castlecomer Road, Athy, Co Kildare.

With effect from 1 January 2014, the one parent family tax credit is replaced by the Single Person Child Credit.  This credit is given where a person has a qualifying child resident with him/her for the whole or greater part of the year of assessment.  The credit is granted in the first instance to the primary claimant, i.e. the parent with whom the child resides for the whole or the greater part of the year, and a primary claimant may relinquish his/her claim to a secondary claimant, subject to the secondary claimant fulfilling certain specific conditions. Full details on this new tax credit, with application forms, SPCC1/SPCC2, are available on the Revenue website .