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.

• The credit is available to claimants who are not entitled to the married person's or civil partner's tax credit under section 461(a) or (b), and who have a qualifying child resident with them for all or part of the tax year.
• A qualifying child is one who is under 18 at the start of the tax year, or over 18 but in full-time education or trade/professional training of at least two years, or permanently incapacitated before age 21 or while in full-time education after 21.
• The credit is a fixed amount of €1,650 per year regardless of the number of qualifying children, and is not available to spouses living together, civil partners not living separately, or cohabitants.
• The section ceased to apply from the year of assessment 2014; for subsequent years, section 462B applies.