One Parent Family Tax Credit

Note: The One Parent Family Tax Credit is abolished with effect from 31 December 2013 and has been replaced by the Single Person Child Carer Credit.

Back to Top

Who can Claim?

A One-Parent Family Tax Credit is a tax credit that is available to a single parent, or a person who has custody of and maintains a child who is living with him or her. This can include someone who is single, widowed, a surviving civil partner, deserted, separated (from spouse or civil partner), divorced or whose civil partnership has been dissoved.

Back to Top

Conditions to Qualify

  1. Claimant is not jointly assessed to tax as a married person or a civil partner
  2. Claimant is not living with spouse or civil partner
  3. Claimant is not cohabiting
  4. Claimant has not been widowed or became a surviving civil partner in the year for which they are making this claim and is not in receipt of the basic personal tax credit to which they are entitled as a result of their bereavement in that year.

Back to Top

Relief Due

See charts for

  1. OPFA due
  2. Child income limit.

For 2001 onwards - No income limit.

Back to Top

Documentation Required

pdfForm OP1 - Claim for One Parent Family Tax Credit (PDF, 442KB)

Back to Top

Where to send your claim

Use your PPS number to find the postal address for your Revenue office in our Contact Locator.

Back to Top

Reference Material

Back to Top

Additional Information

  • The tax credit is fixed - irrespective of the number of children.
  • The tax credit is not apportioned between claimants. Each parent receives the full tax credit once the child resides with both parents for at least part of the relevant tax year.
  • Child - Includes stepchild, informally adopted child or any child for whom claimant has custody and maintains at his or her expense.
  • Qualifying Child - Child under 18 years of age or Child over 18 years of age if in full time education or permanently incapacitated.

Back to Top


Print this page