One Parent Family Tax Credit
- Who can Claim?
- Conditions to Qualify
- Relief Due
- Documentation Required
- Where to send claim
- Reference Material
- Additional Information
Who can Claim?
An Individual (whether widowed, single, divorced, deserted, separated) who has a dependent child resident with him/her overnight for all or part of the tax year.
Conditions to Qualify
- Must not be entitled to the Married Personal Tax Credit.
- Must not be living with another person as husband and wife.
Relief Due
See charts for
For 2001 onwards - No income limit.
Documentation Required
Form OP1 - Claim for One Parent Family Tax Credit (PDF, 593KB)
or
Written claim to include all details on OP1.
Where to send your claim
Use your PPS number to find the postal address for your Revenue office in our Contact Locator.
Reference Material
- Leaflet IT 9 - One Parent Family Tax Credit
- Section 462 TCA 1997
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/her expense.
- Dependent Child - Child under 18 years of age or Child over 18 years of age if in full time education or permanently incapacitated.