Peter Burke (Longford-Westmeath, Fine Gael)
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45. To ask the Minister for Finance if the single parent tax credit will be reinstated for a person (details supplied); and if he will make a statement on the matter. [41547/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the person in question is still in receipt of the Single Person Child Carer Credit (SPCCC). The credit, which can only be claimed by one parent for any individual year, has been with the individual since it was relinquished by the child’s mother in February 2014 and Revenue is not aware of any change to this arrangement.