Taxes Consolidation Act, 1997 (Number 39 of 1997)
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463 Special allowance for widowed parent following death of spouse.
[FA91 s4(1) and (2); FA96 s132(1) and Sch5 PtI par17]
(1) (a) For the purposes of this section, “qualifying child”, in relation to a claimant and a year of assessment, has the same meaning as in section 462, and the question of whether a child is a qualifying child shall be determined on the same basis as it would be for the purposes of section 462, and subsections (3), (4) and (6) of that section shall apply accordingly.
(b) This section shall apply to an individual whose spouse dies in a year of assessment (in this section referred to as a “claimant”).
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(2) Where a claimant proves, in relation to any of the 3 years of assessment immediately following the year of assessment in which the claimant’s spouse dies, that—
(a) he or she has not remarried before the commencement of the year, and
(b) a qualifying child is resident with him or her for the whole or part of the year,
the claimant shall, in respect of each of the years in relation to which the claimant so proves, be entitled, in computing the amount of his or her taxable income, to have a deduction made from his or her total income as follows—
(i) for the first of those 3 years, £1,500,
(ii) for the second of those 3 years, £1,000, and
(iii) for the third of those 3 years, £500;
but this section shall not apply for any year of assessment in the case of a man and woman living together as man and wife.
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(2) Where a claimant proves, in relation to any of the 5 years of assessment immediately following the year of assessment in which the claimant’s spouse dies, that—
(a) he or she has not remarried before the commencement of the year, and
(b) a qualifying child is resident with him or her for the whole or part of the year,
the claimant shall, in respect of each of the years in relation to which the claimant so proves, be entitled, in computing the amount of his or her taxable income, to have a deduction made from his or her total income as follows—
(i) for the first of those 5 years, £5,000,
(ii) for the second of those 5 years, £4,000,
(iii) for the third of those 5 years, £3,000,
(iv) for the fourth of those 5 years, £2,000, and
(v) for the fifth of those 5 years, £1,000;
but this section shall not apply for any year of assessment in the case of a man and woman living together as man and wife.
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463 Special relief for widowed parent following death of spouse.
(1) 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;
“claimant” means an individual whose spouse dies in a year of assessment;
“qualifying child”, in relation to a claimant and a year of assessment, has the same meaning as in section 462, and the question of whether a child is a qualifying child shall be determined on the same basis as it would be for the purposes of section 462, and subsections (3), (4) and (6) of that section shall apply accordingly;
“specified amount”, in relation to a claimant for each of the 5 years of assessment immediately following the year of assessment in which the claimant’s spouse dies, means—
(a) for the first of those 5 years, £10,000,
(b) for the second of those 5 years, £8,000,
(c) for the third of those 5 years, £6,000,
(d) for the fourth of those 5 years, £4,000, and
(e) for the fifth of those 5 years, £2,000.
(2) Where a claimant proves, in relation to any of the 5 years of assessment immediately following the year of assessment in which the claimant’s spouse dies, that—
(a) he or she has not remarried before the commencement of the year, and
(b) 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 claimant, other than in accordance with section 16(2), for that year of assessment shall be reduced by an amount which is the lesser of—
(i) an amount equal to the appropriate percentage of the specified amount in relation to the claimant for that year, or
(ii) 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 man and woman living together as man and wife.
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463 Widowed parent tax credit.
(1) In this section—
“claimant” means an individual whose [15]>spouse<[15][15]>spouse or civil partner<[15] dies in a year of assessment;
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“qualifying child”, in relation to a claimant and a year of assessment, has the same meaning as in section 462, and the question of whether a child is a qualifying child shall be determined on the same basis as it would be for the purposes of section 462, and subsections (3), (4) and (5) of that section shall apply accordingly.
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“qualifying child”, in relation to a claimant and a year of assessment, has the same meaning as in section 462B, and the question of whether a child is a qualifying child shall be determined on the same basis as it would be for the purposes of section 462B, and subsections (5), (6) and (7) of that section shall apply accordingly.
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(2) Where a claimant proves, in relation to any of the 5 years of assessment immediately following the year of assessment in which the claimant’s [15]>spouse<[15][15]>spouse or civil partner<[15] dies, that—
(a) [16]>he or she has not remarried<[16][16]>he or she has not married, remarried, or entered into a civil partnership or a new civil partnership,<[16] before the commencement of the year, and
(b) a qualifying child is resident with him or her for the whole or part of the year,
the claimant shall, in respect of each of the years in relation to which the claimant so proves, be entitled to a tax credit (to be known as “the [17]>widowed parent tax credit<[17][17]>widowed person, or surviving civil partner, with dependent child tax credit<[17]”) as follows—
(i) for the first of those 5 years, [4]>£2,000<[4][5]>[4]>€2,540<[4]<[5][6]>[5]>€2,600<[5]<[6][7]>[6]>€2,800<[6]<[7][8]>[7]>€3,100<[7]<[8][9]>[8]>€3,750<[8]<[9][10]>[9]>€4,000<[9]<[10][10]>€3,600<[10],
(ii) for the second of those 5 years, [4]>£1,600<[4][5]>[4]>€2,032<[4]<[5][6]>[5]>€2,100<[5]<[6][7]>[6]>€2,300<[6]<[7][8]>[7]>€2,600<[7]<[8][9]>[8]>€3,250<[8]<[9][11]>[9]>€3,500<[9]<[11][11]>€3,150<[11],
(iii) for the third of those 5 years, [4]>£1,200<[4][5]>[4]>€1,524<[4]<[5][6]>[5]>€1,600<[5]<[6][7]>[6]>€1,800<[6]<[7][8]>[7]>€2,100<[7]<[8][9]>[8]>€2,750<[8]<[9][12]>[9]>€3,000<[9]<[12][12]>€2,700<[12],
(iv) for the fourth of those 5 years, [4]>£800<[4][5]>[4]>€1,016<[4]<[5][6]>[5]>€1,100<[5]<[6][7]>[6]>€1,300<[6]<[7][8]>[7]>€1,600<[7]<[8][9]>[8]>€2,250<[8]<[9][13]>[9]>€2,500<[9]<[13][13]>€2,250<[13], and
(v) for the fifth of those 5 years, [4]>£400<[4][5]>[4]>€508<[4]<[5][6]>[5]>€600<[5]<[6][7]>[6]>€800<[6]<[7][8]>[7]>€1,100<[7]<[8][9]>[8]>€1,750<[8]<[9][14]>[9]>€2,000<[9]<[14][14]>€1,800<[14],
but this section shall not apply for any year of assessment in the case of [18]>a man and woman living together as man and wife.<[18][18]>cohabitants.<[18]
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[1]
Substituted by FA98 s5. Applies as respects the year of assessment 1998-99 and subsequent years of assessment.
[2]
Substituted by FA00 s7(a). Applies as respects the year of assessment 2000-2001 and subsequent years of assessment.
[3]
Substituted by FA01 sched1(1)(i). Applies as respects the year of assessment 2001 and subsequent years of assessment.
[4]
[-] [+] [-] [+] [-] [+] [-] [+] [-] [+]
Substituted by FA01 sched1(2)(e). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[5]
[-] [+] [-] [+] [-] [+] [-] [+] [-] [+]
Substituted by FA02 sched1(d). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[6]
[-] [+] [-] [+] [-] [+] [-] [+] [-] [+]
Substituted by FA05 sched1(d). Applies as respects the year of assessment 2005 and subsequent years of assessment.
[7]
[-] [+] [-] [+] [-] [+] [-] [+] [-] [+]
Substituted by FA06 sched1(d). Applies as respects the year of assessment 2006 and subsequent years of assessment.
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[-] [+] [-] [+] [-] [+] [-] [+] [-] [+]
Substituted by FA06 sched1(d). Applies as respects the year of assessment 2006 and subsequent years of assessment.