One Parent Family Tax Credit - IT9

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.

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:

• you are not jointly assessed to tax as a married person or a civil partner
• you are not living with your spouse or civil partner
• you are not cohabiting
• 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.

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:

• born during the tax year, or who is under 18 years of age at the beginning of the tax year
• 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
• 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.

What relief am I due?

One tax credit will be given for any year of assessment 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.

If your claim is in respect of the current tax year an amended Tax Credit Certificate will be sent to you and your employer will make any refund due to you.

If your claim is for a previous tax year or during a period of unemployment, any refund due will be sent directly to you by Revenue. Tax refunds can be paid by cheque or to your Irish bank account. It is not possible to make a refund directly to a foreign bank account.

Leaflet IT1 - Tax Credits, Reliefs and Rates gives details of the amount of the One-Parent Family Tax Credit for the current tax year.

This leaflet is also available by

• texting LEAFLET 'Your PPS Number' IT1 to 51829, or
• phoning our Forms and Leaflets Service at LoCall 1890 30 67 06 (or if calling from outside the Republic of Ireland phone + 353 1 702 3050), or
• calling to any Revenue Local Enquiry Office.

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 and Protection does not affect your entitlement to this tax credit. However the One Parent Family Payment is a taxable source of income and the tax due on this payment is collected by means of an adjustment to your tax credit certificate.

If you are in receipt of this payment please include details on Form OP1 - Claim for One Parent Family Tax Credit when claiming the Tax Credit or contact your Regional Revenue Office whose LoCall number is listed below.

How do I claim

Complete Form OP1 - Claim for One Parent Family Tax Credit. This form is also available from

• 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), or
• any Revenue Local Enquiry 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.

Further Information

PAYE customers can get further information by phoning your Regional Revenue office whose LoCall number is listed below.

LoCall numbers of the Regional Offices
Region	Area Covered	Telephone No.
Border Midlands West Region	Cavan, Monaghan, Donegal, Mayo, Galway, Leitrim, Longford, Louth, Offaly, Roscommon, Sligo, Westmeath	1890 777 425
Dublin Region	Dublin (City and County)	1890 333 425
East & South East Region	Carlow, Kildare, Kilkenny, Laois, Meath, Tipperary, Waterford, Wexford, Wicklow	1890 444 425
South West Region	Clare, Cork, Kerry, Limerick	1890 222 425

If calling from outside the Republic of Ireland phone + 353 1 702 3011.

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.

May 2012

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