Widowed Parent Tax Credit
Who can Claim?
A widowed parent with one or more dependent children following the death of a spouse.
Conditions to Qualify
- The widowed person must not have re-married by the start of the tax year.
- Qualifying child must be resident with the individual for all or part of the tax year.
- Only one tax credit granted, irrespective of the number of children.
- The tax credit is not due to a person who is living with another person as husband and wife.
- The tax credit is not due in the year of bereavement.
Relief Due
See charts for amounts.
1998/99 onwards - Allowance is given for 5 years after year of bereavement.
Up to 1997/98 - Allowance was given for 3 years after year of bereavement.
Where to send claim
Use your PPS number to find the postal address for your Revenue office in our Contact Locator.
Reference Material
- Leaflet IT 1 - Tax Credits, Reliefs & Rates
- Section 463 TCA 1997