Widowed person or surviving civil partner

How are you taxed in the years after bereavement?

You can claim the widowed person or surviving civil partner tax credit in the years following your spouse’s or civil partner’s death. The tax credit and rate band amount you can claim depends on whether you have any qualifying children.

If you have qualifying children you may also claim the additional Widowed Parent Tax Credit. You can claim this credit for five years after the year of death.

You may also be able to claim the Single Person Child Carer Credit (SPCCC).

What is a qualifying child?

To claim the widowed parent tax credit you must have a qualifying dependent child that is living with you for all or part of the year.

A qualifying child can be either:

• a child you are the parent of, this includes step-children and adopted children
• or
• a child you have custody of and who you maintain at your own expense for all or part of the year.

A child is regarded as a dependent of yours if he or she:

• is born during the year that you are claiming for
• is under 18 years of age at the start of the year
• is over 18 years of age at the start of the year but is in full-time education or training full-time for a trade or profession for at least two years
• and, or
• is over 18 years of age at the start of the year, but qualifies for Incapacitated Child Tax Credit.

How are social welfare payments taxed?

You may receive the Bereaved Partner’s (Contributory or Non-Contributory) Pension or One Parent Family Payment from the Department of Social Protection (DSP). These payments, while taxable are not taxed by the DSP at source.

Information on Bereaved Partner’s (Contributory) Pension and One Parent Family Payment is provided by the DSP to Revenue. You do not have to contact Revenue to report these payments. The DSP will notify Revenue of the amount for Income Tax purposes. Revenue will then adjust your tax credits and rate band accordingly. 

Note

You must tell Revenue if you are receiving the Bereaved Partner’s (Non-Contributory) Pension so we can adjust your tax credits and rate band accordingly. Information about this payment is not transferred from the DSP to Revenue. 

For further information on the taxation of other social welfare payments, please see Taxation of DSP payments.

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