One Parent Family Tax Credit (OP1)

You may be entitled to claim One Parent Family Tax Credit if you are a single parent, or have custody of and maintain a child living with you.

You must be either:

  • single
  • widowed or a surviving civil partner
  • separated or divorced
  • in a dissolved civil partnership.

The value of the credit is €1,650 per annum. This will reduce the tax you pay by €31.73 per week. You may be entitled to an increased rate band of €4,000 per annum. This is an additional €4,000 at the 20% tax rate.

The One Parent Family Tax Credit is no longer available from 1 January 2014. It has been replaced by the Single Person Child Carer Credit (SPCCC).

Use myAccount to claim the credit on a Form 12 if you pay tax through the PAYE system. Use Revenue Online Service (ROS) to claim the credit on your Form 11 if you are self employed. If you do not have access to a computer, you can send a paper form (OP1 Form) to your Revenue Office.

Conditions to qualify

To claim the One Parent Family Tax Credit you must meet the following conditions:

  • you cannot be jointly assessed to tax as a married person or a civil partner
  • you cannot be living with a spouse or civil partner
  • you cannot be cohabiting.

A qualifying child

To claim the One Parent Family Tax Credit your child must be either:

  • born in the tax year that you are claiming for
  • under the age of 18 at the beginning of the tax year.

You can claim the credit if your child is over 18 years of age, but they must be either:

  • in full-time education or in a full-time training course for a minimum of two years
  • permanently incapacitated either physically or mentally, and unable to support themselves.