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One-Parent
One
Parent
Family Tax
Tax Credit
Family
Credit
What is a One-Parent Family Tax Credit?
A One-Parent Family Tax Credit is a tax credit that is available to
a single parent, or a person who has custody of and maintains a
child who is living with him or her. This can include someone who is
single, widowed, a surviving civil partner, deserted, separated (from
spouse or civil partner), divorced or whose civil partnership has
been dissolved.
This tax credit has been abolished with effect from 31 December
2013. However, it can still be claimed for years up to and including
2013, subject to Revenue’s 4-year time limit on submitting claims.
For years 2014 onwards, a new tax credit ‘Single Person Child
Carer Tax Credit’ may be claimed by a single parent with a
qualifying child(ren).
For more information on this tax credit see www.revenue.ie.
How can I claim entitlement to the One-Parent Family Tax
Credit?
A One-Parent Family Tax Credit is a credit that can be claimed if a
child resides with you for the whole or part of the tax year and:
uyou
are not jointly assessed to tax as a married person or a
civil partner
u you are not living with your spouse or civil partner
u you are not cohabiting
u you have not been widowed or become a surviving civil
partner in the year for which you are making the claim and
are not in receipt of the basic personal tax credit to which you
are entitled as a result of your bereavement for that year.
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With regard to whom can I claim the One-Parent Family Tax
Credit?
A claimant with a qualifying child can claim this credit.
A qualifying child means a child:
during the tax year, or who is under 18 years of age at
the beginning of the tax year
u who, if over 18 years of age:
 is receiving full-time education or undergoing a fulltime training course for a trade or profession for a
minimum of two years, or
 is permanently incapacitated either physically or
mentally from maintaining himself or herself and has
become so before reaching 21 years of age, or has
become permanently incapacitated after reaching
the age of 21 years but while in receipt of full-time
education, or undergoing a full-time training course
for a trade or profession
and a child
u
born
u
of whom you are the parent (including a step-parent or
an adoptive parent) or, if not a parent, of whom you have
custody and who you maintain at your own expense for the
whole or part of a tax year.
Note:
A post-graduate course is not considered as full-time education for
the purpose of this tax credit.
What relief am I due?
One tax credit will be given for any year of assessment up to and
including 2013, irrespective of the number of dependent children
that resided with you in that year. The credit, where due, is given
in addition to your normal Personal Tax Credit. It is not apportioned
between claimants. Each qualifying claimant can claim the full tax
credit for a dependent child provided the qualifying conditions are
met and the child resides with each claimant for at least part of the
relevant year.
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Claims for years up to and including 2013, will be processed by
reviewing your income tax liability and any refund due will be sent
directly to you by Revenue. Tax refunds can be paid by cheque or
to your bank account. It is not possible to make a refund directly
to a foreign bank account that is not a member of the Single Euro
Payments Area (SEPA).
Further information on SEPA can be found on www.revenue.ie.
If I am in receipt of the One-Parent Family Payment, does this
affect my entitlement?
No, whether or not you are in receipt of the One-Parent Family
Payment from the Department of Social Protection does not affect
your entitlement to this tax credit. However, the One-Parent Family
Payment is a taxable source of income which must be declared to
Revenue.
How do I claim?
Complete Form OP1 which is attached to this guide, or is available
from:
u www.revenue.ie
u Revenue’s Forms and Leaflets Service at LoCall
1890 30 67 06 (or if calling from outside the
Republic of Ireland phone +353 1 702 3050)
u any Revenue office.
If you pay tax under the self-assessment system, the tax credit is
claimed by completing the ‘One-Parent Family Tax Credit’ section on
your annual tax return.
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Further information
PAYE customers can get further information by visiting
www.revenue.ie or by phoning your Revenue office whose
LoCall number is listed below.
u
Border Midlands West Region 1890 777 425
Cavan, Donegal, Galway, Leitrim, Longford,
Louth, Mayo, Monaghan, Offaly, Roscommon,
Sligo, Westmeath
u
Dublin Region
Dublin (City and County)
u
East & South East Region
1890 444 425
Carlow, Kildare, Kilkenny, Laois, Meath,
Tipperary, Waterford, Wexford, Wicklow
u
South West Region
Clare, Cork, Kerry, Limerick
1890 333 425
1890 222 425
Please note that the rates charged for the use of 1890 (LoCall)
numbers may vary among different service providers.
If calling from outside the Republic of Ireland phone
+353 1 702 3011.
4-year time limit: A claim for tax relief must be made within four
years after the end of the tax year to which the claim relates.
Accessibility: If you are a person with a disability and require
this leaflet in an alternative format the Revenue Access Officer
can be contacted at accessofficer@revenue.ie
This leaflet is intended to describe the subject in general terms. As such, it
does not attempt to cover every issue which may arise in relation to the subject.
It does not purport to be a legal interpretation of the statutory provisions and
consequently, responsibility cannot be accepted for any liability incurred or
loss suffered as a result of relying on any matter published herein.
Revenue Commissioners
January 2014
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