Taxes Consolidation Act 1997 section 462A

Additional allowance for widowed parents and other single parents

Section 462A gave widowed parents and other single parents an additional income tax deduction where a qualifying child lived with them, on top of any allowance under section 462.

• Available to widowed persons and other single parents (but not to married couples living together or cohabitees).
• Deduction of £2,650 for a widowed person; £3,150 for any other qualifying single parent.
• Only one deduction per year of assessment, no matter how many qualifying children lived with the claimant.
• Reduced or extinguished where the child had income of more than £1,770 in his or her own right.