The one parent family tax credit can be claimed if you are a single parent, i.e. widowed, single, separated or divorced, and you have a child who is dependent on you. The child must reside with you for the whole or part of the year to claim the credit.
A child includes:
- A child of your own
- A stepchild
- A formally adopted child
- An informally adopted child or any child (who is not a child of yours) of whom you have custody and that you maintain at your own expense
A child will be regarded as being dependent if he or she is:
- Born during the tax year, or is under 18 at the beginning of the tax year,
- Over 18 and receiving full-time education or undergoing a full-time training course for a minimum of two years or
- Permanently incapacitated either physically or mentally from maintaining himself or herself and had become so before reaching 21 or had become permanently incapacitate after reaching 21 but while her or she had been receiving full-time education or undergoing a full-time training course.
The one parent family tax credit cannot be claimed if:
- You are entitled to the married tax credit or
- You are living together with another person as man and wife
One tax credit will be given for a year of assessment regardless of the number of dependent children residing with you during the year. The credit is not apportioned between claimants. Each qualifying claimant can claim the full credit provided that the necessary conditions are met.
How to claim
In order to claim the credit a form OP1 must be completed and submitted to Revenue. This form can be found on www.revenue.ie.