Taxes Consolidation Act, 1997 (Number 39 of 1997)
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462 Additional amount for widowed parents and other single parents.
[ITA67 s138A(1) to (6); FA85 s4; FA97 s3(1) and (3) and Sch1 par1(b)]
(1) (a) In this section, “qualifying child”, in relation to any claimant and year of assessment, means—
(i) a child—
(I) born in the year of assessment,
(II) who, at the commencement of the year of assessment, is under the age of 16 years, or
(III) who, if over the age of 16 years at the commencement of the year of assessment—
(A) is receiving full-time instruction at any university, college, school or other educational establishment, or
(B) is permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself and had become so permanently incapacitated before he or she had attained the age of 21 years or had become so permanently incapacitated after attaining the age of 21 years but while he or she had been in receipt of such full-time instruction,
and
(ii) a child who is a child of the claimant or, not being such a child, is in the custody of the claimant and is maintained by the claimant at the claimant’s own expense for the whole or part of the year of assessment.
(b) This section shall apply to an individual who is not entitled to a deduction mentioned in paragraph (a) or paragraph (b)(ii) of section 461.
(2) Subject to subsection (3), where the claimant, being an individual to whom this section applies, proves for a year of assessment that a qualifying child is resident with him or her for the whole or part of the year, the claimant shall be entitled—
(a) if he or she is an individual to whom section 461(b)(i) applies, to a deduction of [1]>£2,400<[1][1]>£2,650<[1], or
(b) if he or she is an individual to whom section 461(c) applies, to a deduction of [1]>£2,900<[1][1]>£3,150<[1];
but this section shall not apply for any year of assessment in the case of a husband or a wife where the wife is living with her husband, or in the case of a man and woman living together as man and wife.
(3) A claimant shall be entitled to only one deduction under subsection (2) for any year of assessment irrespective of the number of qualifying children resident with the claimant in that year.
(4) (a) The references in subsection (1)(a) to a child receiving full-time instruction at an educational establishment shall include references to a child undergoing training by any person (in this subsection referred to as “the employer”) for any trade or profession in such circumstances that the child is required to devote the whole of his or her time to the training for a period of not less than 2 years.
(b) For the purpose of a claim in respect of a child undergoing training, the inspector may require the employer to furnish particulars with respect to the training of the child in such form as may be prescribed by the Revenue Commissioners.
(5) (a) No deduction shall be allowed under this section for any year of assessment in respect of any child who is entitled in his or her own right to an income exceeding £720 in that year except that, if the amount of the excess is less than the deduction which would be allowable apart from this subsection, a deduction reduced by that amount shall be allowed.
(b) In calculating the income of the child for the purposes of paragraph (a), no account shall be taken of any income to which the child is entitled as the holder of a scholarship, bursary or other similar educational endowment.
(6) Where any question arises as to whether any person is entitled to an allowance under this section in respect of a child over the age of 16 years as being a child who is receiving full-time instruction referred to in this section, the Revenue Commissioners may consult the Minister for Education and Science.
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462 Widowed parents and other single parents: standard rated allowance.
(1) (a) In this section—
“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
“qualifying child”, in relation to any claimant and year of assessment, means—
(i) a child—
(I) born in the year of assessment,
(II) who, at the commencement of the year of assessment, is under the age of 18 years, or
(III) who, if over the age of 18 years at the commencement of the year of assessment—
(A) is receiving full-time instruction at any university, college, school or other educational establishment, or
(B) is permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself and had become so permanently incapacitated before he or she had attained the age of 21 years or had become so permanently incapacitated after attaining the age of 21 years but while he or she had been in receipt of such full-time instruction,
and
(ii) a child who is a child of the claimant or, not being such a child, is in the custody of the claimant and is maintained by the claimant at the claimant’s own expense for the whole or part of the year of assessment.
“the specified amount” means [3]>£1,050<[3][3]>£4,700<[3].
(b) This section shall apply to an individual other than an individual referred to in paragraph (a) of the definition of “specified amount” in section 461(1).
(2) Subject to subsection (3), where a claimant, being an individual to whom this section applies, proves for a year of assessment that a qualifying child is resident with him or her for the whole or part of the year, the income tax to be charged on the individual, other than in accordance with section 16(2), for that year of assessment shall be reduced by an amount which is the lesser of—
(a) an amount equal to the appropriate percentage of the specified amount in relation to the individual, or
(b) the amount which reduces that income tax to nil,
but this section shall not apply for any year of assessment in the case of a husband or a wife where the husband and wife are living together, or in the case of a man and woman living together as man and wife.
(3) A claimant shall be entitled to only one reduction of tax under subsection (2) for any year of assessment irrespective of the number of qualifying children resident with the claimant in that year.
(4) (a) The references in subsection (1)(a) to a child receiving full-time instruction at an educational establishment shall include references to a child undergoing training by any person (in this subsection referred to as “the employer”) for any trade or profession in such circumstances that the child is required to devote the whole of his or her time to the training for a period of not less than 2 years.
(b) For the purposes of a claim in respect of a child undergoing training, the inspector may require the employer to furnish particulars with respect to the training of the child in such form as may be prescribed by the Revenue Commissioners.
(5) (a) Where in any year of assessment a qualifying child is entitled in his or her own right to an income exceeding £720 in that year, the specified amount shall be reduced by the amount of the excess up to the limit of the specified amount.
(b) In calculating the income of the child for the purposes of paragraph (a), no account shall be taken of any income to which the child is entitled as the holder of a scholarship, bursary or other similar educational endowment.
(6) Where any question arises as to whether any person is entitled to reduction of tax under this section in respect of a child over the age of 18 years as being a child who is receiving full-time instruction referred to in this section, the Revenue Commissioners may consult the Minister for Education and Science.
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462 One-parent family tax credit.
(1) (a) In this section, “qualifying child”, in relation to any claimant and year of assessment, means—
(i) a child—
(I) born in the year of assessment,
(II) who, at the commencement of the year of assessment, is under the age of 18 years, or
(III) who, if over the age of 18 years at the commencement of the year of assessment—
(A) is receiving full-time instruction at any university, college, school or other educational establishment, or
(B) is permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself and had become so permanently incapacitated before he or she had attained the age of 21 years or had become so permanently incapacitated after attaining the age of 21 years but while he or she had been in receipt of such full-time instruction,
and
(ii) a child who is a child of the claimant or, not being such a child, is in the custody of the claimant and is maintained by the claimant at the claimant’s own expense for the whole or part of the year of assessment.
(b) This section shall apply to an individual who is not entitled to a basic personal tax credit mentioned in paragraph (a) or paragraph (b) of section 461.
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(2) Subject to subsection (3), where a claimant, being an individual to whom this section applies, proves for a year of assessment that a qualifying child is resident with him or her for the whole or part of the year, the claimant shall be entitled to a tax credit (to be known as the “one-parent family tax credit”) of [5]>£814<[5][6]>[5]>€1,397<[5]<[6][7]>[6]>€1,520<[6]<[7][8]>[7]>€1,580<[7]<[8][9]>[8]>€1,630<[8]<[9][10]>[9]>€1,760<[9]<[10][11]>[10]>€1,830<[10]<[11][11]>€1,650<[11], but this section shall not apply for any year of assessment in the case of a husband or a wife where the wife is living with her husband, or in the case of a man and woman living together as man and wife.
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(2) Subject to subsection (3), where a claimant, being an individual to whom this section applies, proves for a year of assessment that a qualifying child is resident with the claimant for the whole or part of the year, the claimant shall be entitled to a tax credit (to be known as the “one-parent family tax credit”) of €1,650, but this section shall not apply for any year of assessment—
(a) in the case of a husband or a wife where the wife is living with her husband,
(b) [13]>in the case of civil partners where they are not living separately and apart<[13][13]>in the case of civil partners who are not living separately<[13] in circumstances where reconciliation is unlikely, or
(c) in the case of cohabitants.
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(3) A claimant shall be entitled to only one tax credit under subsection (2) for any year of assessment irrespective of the number of qualifying children resident with the claimant in that year.
(4) (a) The references in subsection (1)(a) to a child receiving full-time instruction at an educational establishment shall include references to a child undergoing training by any person (in this subsection referred to as “the employer”) for any trade or profession in such circumstances that the child is required to devote the whole of his or her time to the training for a period of not less than 2 years.
(b) For the purpose of a claim in respect of a child undergoing training, the inspector may require the employer to furnish particulars with respect to the training of the child in such form as may be prescribed by the Revenue Commissioners.
(5) Where any question arises as to whether any person is entitled to a tax credit under this section in respect of a child over the age of 18 years as being a child who is receiving full-time instruction referred to in this section, the Revenue Commissioners may consult the Minister for Education and Science.
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(6) This section shall cease to apply for the year of assessment 2014 and subsequent years of assessment.
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[1]
Substituted by FA98 sched1(b). Applies as respects the year of assessment 1998-99 and subsequent years of assessment.
[2]
Substituted by FA99 s5(a). Applies as respects the year of assessment 1999-2000 and subsequent years of assessment.
[3]
Substituted by FA00 s6(a). Applies as respects the year of assessment 2000-2001 and subsequent years of assessment.
[4]
Substituted by FA01 sched1(1)(h). Applies as respects the year of assessment 2001 and subsequent years of assessment.
[5]
Substituted by FA01 sched1(2)(d). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[6]
Substituted by FA02 sched1(c). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[7]
Substituted by FA05 sched1(c). Applies as respects the year of assessment 2005 and subsequent years of assessment.
[8]
Substituted by FA06 sched1(c). Applies as respects the year of assessment 2006 and subsequent years of assessment.
[9]
Substituted by FA07 sched1(c). Applies as respects the year of assessment 2007 and subsequent years of assessment.
[10]
Substituted by FA08 sched1(c). As respects the year of assessment 2008 and subsequent years of assessment.
[13]
Substituted by FA12 s134(1)(c). Has effect as if it had come into operation for the year of assessment (within the meaning of the Income Tax Acts and the Capital Gains Tax Acts) 2011 and each subsequent year of assessment.