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One
Parent Family Tax Allowance
The
claim form OP1 is available from any tax office,
or
here to download in .pdf format: (Claim
Forms)
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(.pdf format)
A
One-Parent Family Tax Allowance is an allowance which you may
claim if you are a lone parent (whether widowed, single, deserted
or separated) and you have a child who is dependent on you.
The
one parent family tax allowance is given in addition to the
ordinary tax allowances to a widow, widower, separated, unmarried
parent, or other person residing with and maintaining a child
at his/her own expense, providing the other criteria are met.
The allowance brings the parent up to the full married allowance.
Who
Can Claim A One-Parent Family Tax Allowance?
A
lone parent with a dependent child or children can claim this
allowance. [A couple living together as man and wife may not
claim].
A
child includes, in addition to a child of your own, a stepchild,
a formally or informally adopted child and any child of whom
you have custody and control, that you maintain at your own
expense. Such a child is regarded as a dependent of yours if
he or she is:-
-
born during the tax year, or is under 16 years of age at the
beginning of the tax year,
-
over 16 years and receiving full-time education or undergoing
a training course for a trade or profession for a minimum of
two years,
or
-
over 16 years and permanently incapacitated either physically
or mentally from maintaining himself or herself and had become
so before reaching 21 years of age or finishing full-time education.
The
child must live with the claimant for the whole or part of the
year of claim.
Is
Entitlement To The Allowance Subject To A Means Test?
Your income level does not affect your entitlement to claim
a One-Parent Family Allowance, if you satisfy the conditions
mentioned above. However, if your child has income in his or
her own right, the amount of the allowance may be restricted,
or no allowance may be available, depending on the level of
the income. [Leaflet No. IT 1 contains details of the current
income levels and the effect they have on the amount of the
One-Parent Family Tax Allowance.]
A
child's income for the purposes of this allowance includes:
income
covenanted by a parent (where the child is aged 18 or over)
or other person,
income
the child may earn from holiday jobs etc., deposit/investment
income etc.
The
following are not however counted:-
Scholarships,
Education Grants, Social Welfare Children's Benefit, pocket
money and maintenance paid by either parent.
How
Do I Claim?
Complete form OP1
which you can get from any tax office.
The
criteria for qualifying for the allowance are:
1.
The claimant must not be living with his/her spouse or co-habiting.
2.
The child must be under 16 years or in full-time education. A
child who is permanently incapacitated from maintaining himself
or herself and had become so before reaching 21 years or finishing
full time education also satisfies the criteria.
3.
Until April 2001 if the child had income of more than €914
a year the allowance was reduced. From April 2001 the income limit
is abolished.
4.
The claimant must prove, in the case of a year of assessment,
that the child will reside with him/her for whole or part of that
year.
The
allowance is intended to help parents, whether male or female,
who are coping single handedly and it is an acknowledgement of
the fact that the expenses of a one parent household are considerable.
However,
in order to qualify for the allowance it is not necessary for
the claimant to be living apart from other adults. For example,
two unmarried mothers who share a house would each be eligible,
or a deserted wife who returns, along with her children, to live
with her own parents would be eligible. A widow who goes to live
with another man without the formalities of marriage would, however,
lose the single parent's allowance.
Where
a married couple separate it is sometimes possible for both of
them to qualify for a full one parent allowance. For example,
a couple with only one child separates and both partners look
after the child at different times of the year; both may qualify
for a full single parent allowance. Of course if either party
cohabits he/she would not be eligible for the allowance.
Further
Information
You
can get further information, if you need to, by contact your tax
office.
The
claim form OP1 is available from any tax office,
or here
to download in .pdf format: (Claim
Forms)
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