Claire Kerrane (Roscommon-Galway, Sinn Fein)
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277. To ask the Minister for Finance to examine the case of a person (details supplied) and their entitlement to single parent tax benefit; and if he will make a statement on the matter. [13398/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 462B of the Taxes Consolidation Act (“TCA”) 1997 provides for the Single Person Child Carer Tax Credit (“SPCCC”). Subject to the conditions of section 462B TCA 1997 being met, the SPCCC is available to a single person who proves that he or she has a qualifying child resident with him or her for the whole or greater part of the year of assessment.

The credit is granted in the first instance to the primary claimant who may, if he or she so wishes, relinquish it for the year of assessment to a secondary claimant.

I am advised by Revenue that a ‘primary claimant’ is the individual who proves that a qualifying child resides with him or her for the greater part of the year of assessment (i.e., a period greater than six months). The qualifying child must be maintained by that individual at his or her own expense for the whole or greater part of the tax year. If an individual does not have majority custody of a qualifying child for the greater part of the year of assessment, he or she will not be the primary claimant.

In circumstances where a child might reside equally with each parent under a joint custody order, the primary claimant is the parent in receipt of child benefit from the Department of Social Protection. This is specifically provided for in section 462B(2)(a).

Section 462B TCA 1997 permits a primary claimant to relinquish the credit so that it can be claimed by a secondary claimant. A secondary claimant is an individual who proves for a year of assessment that a qualifying child of a primary claimant is resident with him or her for a period of 100 days, or greater, in a year. Paragraph 5 of Tax and Duty Manual Part 15-01-41, which is linked below, provides guidance on how to relinquish the credit.

A claimant is only entitled to one SPCCC, regardless of the number of qualifying children residing with him or her and the SPCCC cannot be split between two claimants.

In regard to the details referenced by the Deputy, if the individual who raised the matter has any further queries regarding the facts and circumstances of his specific case, he can contact Revenue using MyEnquiries. MyEnquiries is a free and easy to use online facility available to both PAYE taxpayers, through MyAccount, and self-assessed taxpayers, using ROS.

Comprehensive guidance on the SPCCC, including the conditions pertaining to the credit, can be found at the links below:

• Tax and Duty Manual Part 15-01-41 - www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-41.pdf
• Revenue Website - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/single-person-child-carer-credit/index.aspx