Taxes Consolidation Act 1997 section 462

One-parent family tax credit

Section 462 provides for a one-parent family tax credit of €1,650 for single, widowed, and surviving civil partners who have a qualifying child living with them, but the section ceased to apply from the year of assessment 2014 onwards.

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.