One-parent family tax credits and reliefs
Introduction
Tax credits reduce the amount of tax that you have to pay. Our document How your income tax is calculated explains how tax credits work. The following information provides an overview of tax credits and reliefs available for one parent families.
Budget 2012: There will be no change in personal tax credits in 2012.
One-parent family tax credit
If you have a dependent child and you are unmarried, widowed, separated, divorced, or deserted (that is, your spouse has left but you are neither separated nor divorced), then you can claim the One Parent Family Tax Credit of €1,650 from 2011. This is in addition to your normal personal tax credit.
One-parent family tax rate
If you are eligible for the One-Parent Family tax credit then you are also entitled to an increase in the standard rate tax band. This means that in 2011 you can earn up to €36,800 a year before you have to pay tax at the top rate of 41%.
Maintenance
If you are an unmarried parent and you receive maintenance for your child, you don’t have to pay tax on the maintenance you receive because this is income that has already been subject to tax for the person paying the maintenance. If you are paying child maintenance as an unmarried parent, you cannot claim tax relief.
If you are a separated or divorced parent more information is available in our documents Separation and divorce: tax credits and reliefs and taxation of maintenance payments.
Incapacitated child tax credit
There is a tax credit for children with disabilities and this has no age limit so long as they reside with you, and are a dependent of yours. In 2011, the Incapacitated Child tax credit is €3,300.
Tax credits for widowed parents
There are additional tax credits for widowed parents.
Rules
The One-Parent Family Tax Credit is available to a widowed, separated, deserted or unmarried parent who is not living together with a partner. If you are entitled to the Married Person’s tax credit then you cannot claim the One-Parent Family tax credit.
The child must live with you and be either:
- Under 18
- Over 18 and in full-time education or
- Any age if they became permanently incapacitated when under 21 or in full-time education or training.
The child may be an adopted child, a stepchild or any child that you support and have custody of.
Both parents may claim One-Parent Family tax credit (and tax rate) if they
both meet the above conditions and the child resides with them for
some part of the tax year.
Rates
Rate 2011
The One-Parent Family Tax Credit is €1,650 per year.
How to apply
To claim the One-Parent Family tax credit complete form OP1 (pdf), which is also available from Revenue by telephoning Lo-call 1890 306706 or by emailing custform@revenue.ie.
You can also claim tax credits
online.
Language
Related Documents
- Introduction to income tax credits and reliefs
Tax reliefs reduce the amount of tax that you have to pay. Find out about the different types of income tax relief that apply to your circumstances. - Income tax credits and reliefs following a death
A brief summary of the tax treatment of unmarried and widowed people in the year of death. An outline of tax treatment of married couples in the year of death of one spouse is also included. - Parenting alone
There are a range of benefits and entitlements available to lone parents in Ireland. An overview of these benefits and important information on legal issues associated with parenting alone.
Contact Us
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 9pm) or you can visit your local Citizens Information Centre.