Michael McGrath (Cork South Central, Fianna Fail)
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129. To ask the Minister for Finance the number of recipients of the single person child carer tax credit in 2014; and if he will make a statement on the matter. [49302/14]

Michael Noonan (Limerick City, Fine Gael)
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The Single Person Child Carer Credit (SPCCC) was introduced on 1 January 2014 and replaced the One Parent Family Tax Credit.

SPCCC is available to a primary claimant of a qualifying child, in the first instance. The primary claimant is the person who has the care of a child for the greater part of the year and can be the child's parent or an individual who maintains the child at his or her own expense for the whole or greater part of the year.

The primary claimant may relinquish the credit in favour of a secondary claimant. The secondary claimant must have care of the child for not less than 100 days in the relevant year.

The primary or secondary claimant cannot be married, in a civil partnership or cohabiting.

The number of individuals who are currently claiming SPCCC to date in 2014 is 87,790 of which 3,039 are secondary claimants.  This figure is subject to change given that a person has a four year time-frame to claim a refund of tax.