Section 462 [One-parent family tax credit]
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Amendments
Section 462 and heading substituted by Finance Act 2001 section 2(3) and Schedule 1 para 1(h) for 2001 and later tax years.
(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.
When is my child classed as a qualifying child under the one parent family tax credit rules?
(1) A qualifying child is a child of whom you have custody, and who you maintain at your own expense, for some part of the tax year. The child must be aged under 18 at the start of the tax year, but the tax credit is also given in the case of a child...
(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 [€1,830]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.
Amendments
1 Substituted by Finance Act 2008 section 3 and Schedule 1 para (c) for 2008 and later tax years.
(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.
How is full-time training defined for the purposes of the one parent family tax credit?
(4) Where a qualifying child (see (1)) is undergoing full-time training in a trade or profession, the training period must last at least two years. The inspector may require the child's employer to provide, on the appropriate Revenue form, details of...
(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.
