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If you are working outside the home

One-Parent Family Payment:
Your One-Parent Family Payment of €138.10 per week will not be affected if you earn less than €146.50 (gross) per week €7618.43 per year.

Means Test
Any income above €146.50 and less than €293.00 per week €15,236.86 per year will be divided by 2 and the figure arrived at is roughly the amount by which your One-Parent Family Payment will be reduced. If you earn over €293.00 per week €15,236.86 per year then you will not be entitled to any One-Parent Family Payment. The One-Parent Family Payment is taxable along with your earnings.

Maintenance
Maintenance payments for your child are now taken into account in assessing your means for OFP. However, if you pay rent or a mortgage repayment this can be offset against the maintenance up to a maximum of €95.23 per week. Otherwise your One-Parent Family Payment will be reduced by the amount of your maintenance. Even if you are working you should discuss maintenance payments with your child's other parent.

Income Tax
If you are paying Income Tax you are entitled to your Personal Tax Allowance of €3,999.67 per year and as well as that if your child is living with you and you are not cohabiting, you are entitled to the One Parent Family Tax Allowance of €3,999.67 per year. You are also entitled to the usual tax free allowances e.g. PAYE €1015.79 mortgage interest, rent relief for those in private rented accommodation, medical insurance, medical expenses etc. However only single tax bands apply. If a child resides with her/his other parent for any part of the tax year then that parent would also be entitled to claim a One Parent Family Tax Allowance.

Revenue Job Assist
Is a new scheme available to those on the One-Parent Family Payment for 12 months or more and are about to take up employment. It means that you get extra tax allowances over a three year period. The job must have started after 6th April 1998, must be for a minimum of 30 hours per week and be capable of lasting at least 12 months. In the first year you get an extra tax allowance of €3809.21 for yourself and €1269.74 for each qualifying child. In Year 2 these reduce to €2539.48 for yourself and €845.65 for each child and in year 3 the extra allowances amount to €1269.74 for yourself and €845.65 for each child. Under this scheme you can retain your medical card for three years and any secondary benefits provided your income is less than €314.27 weekly. You can also claim Family Income Supplement if you satisfy the conditions attached to FIS.

Family Income Supplement
If you work at least 20 hours per week, have a total income of less then €269.18 per week and have one child living with you, you may be entitled to Family Income Supplement (FIS) even if you are receiving a portion of OFP. The income limit increases if you have more children. Apply to the Family Income Supplement Section.

Medical Card
If your gross income, less PRSI deductions, is below €189.19 per week you should apply to your local health board for a Medical Card. (This is the income limit for a family with one child). In addition allowances are made for rent/mortgage expenses in excess of €31.74 per week, €31.74 for each additional child under 16 years of age and €31.74 for a dependent child over 16. If you have no income other than the OFP then you will be eligible for a Medical Card. If you have income in addition to the OFP then your OFP and your income will be taken into account but Family Income Supplement will not.

Health Services
A maternity and infant care service is provided free to all women. See section Health Care for details. In the case of other illnesses those not entitled to a Medical Card are eligible for general hospital services as an in-patient in a public ward (subject to a fee of €31.74 per night to a maximum of €317.43 in a 12 month period) or as an out-patient at a public clinic (free). There is a €25.39 charge in the Accident and Emergency Unit of a hospital if you are not referred by your GP. Tax relief is available for certain medical expenses. Get MED 1 form from the Revenue Commissioners.

F.I.S.C.
F.I.S.C. is a voluntary organisation which provides confidential financial advice, free, to people who cannot afford the professional advice of accountants. This includes advice on taxation, personal budgeting, mortgage and other loans. It operates at several centres around the country. Contact the address below for details.

Useful Addresses
Department of Social, Community and Family Affairs:
One-Parent Family Section
Child Benefit Section,
Pension Services
Office Social Welfare Services
Office College Road,
Sligo.
St. Oliver Plunkett Road 01-874 8444
Letterkenny, 01-704 3376
Co. Donegal. 071-69800 01-874 8444 074-25566

Family Income Supplement Section,
Social Welfare Services Office
Government Buildings
Ballinalee Road,
Longford.
01-874 8444 or 043-45211

F.I.S.C.
87 / 89 Pembroke Road,
Ballsbridge,
Dublin 4.
01-668 2044