Terence Flanagan (Dublin North East, Independent)
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261. To ask the Minister for Finance his plans to change the single person child carer tax credit; and if he will make a statement on the matter. [41721/14]

Michael Noonan (Limerick City, Fine Gael)
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As the Deputy is aware, the One-Parent Family Tax Credit was replaced with the Single Person Child Carer Credit from 1 January 2014.The new credit is more targeted in that it is, in the first instance, only available to the primary carer of the child.

As part of the normal budgetary preparations all tax reliefs, credits and incentives are reviewed in order to ensure that they are properly targeted and if necessary re-focused in order that they can achieve the socio-economic objectives that are set for them.

I am satisfied that the tax credit in its current form is working as intended and I have no plans to change it at this time.