Social Welfare Consolidation Act 2005 section 173B

Entitlement to one-parent family payment in certain circumstances

Section 173B provides a two-year extension of one-parent family payment for recently bereaved parents whose youngest qualifying child is close to reaching the age limit.

  • Applies to surviving spouses, cohabitants, or civil partners who were living with their partner at the time of death.
  • The survivor must be a parent, step-parent, adoptive parent, or legal guardian of at least one qualifying child who lives with them.
  • The youngest child must be within two years of reaching the relevant age threshold on the date the partner died.
  • One-parent family payment continues for a full two years from the date of death, even if the child reaches the age limit during that period.

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.