Bernard Durkan (Kildare North, Fine Gael)
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207. To ask the Minister for Finance the correct level of taxation applicable in the case of a person (details supplied); and if he will make a statement on the matter. [56029/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that, according to the information available to them, the person concerned is currently in receipt of the appropriate tax credits and standard rate band allocations.

However, given the circumstances outlined in the details supplied, the person may be eligible to claim the Single Person Child Carer Tax Credit (SPCCC) and an additional standard rate band of €4,000. These are available to a single person where they are the primary carer of a child who is either, under 18 years of age or over 18 years of age and in full time education, or permanently incapacitated. The SPCCC can be claimed online using Revenue’s MyAccount or by completing and submitting the Form SPCC1. Further information on claiming the credit is available on Revenue’s website at:

www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/single-person-child-carer-credit/index.aspx

Upon receipt of a completed application form, Revenue will determine the person’s eligibility for the SPCCC and if approved, will apply the credit to the person’s record as appropriate.