Social Welfare Consolidation Act 2005 section 172

Interpretation

Section 172 defines key terms used throughout the One-Parent Family Payment provisions, establishing who qualifies as a single parent, what age limits apply to children, and how means are calculated.

  • A qualified parent is essentially a single parentβ€”whether widowed, separated, unmarried, a surviving civil partner, or someone whose spouse or civil partner is imprisoned for at least six monthsβ€”who has a child living with them.
  • The relevant age threshold for children is generally 7 years, though it increases to 16 years where the parent receives a blind pension or carer's allowance, or where a domiciliary care allowance is paid for the child.
  • A relevant child must be ordinarily resident in Ireland, not detained in a children detention school, and below the applicable age threshold.
  • Weekly means are calculated by dividing yearly means by 52, with the detailed calculation rules set out in Part 5 of Schedule 3.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.