Widowed Parent Tax Credit
You may claim the Widowed Parent Tax Credit if you are a widowed person or a surviving civil partner. You must have dependent children in order to qualify.
You can claim this credit for five years after the year of death of your spouse or civil partner. The tax relief due in the years after bereavement is as follows:
- €3,600 in the first year
- €3,150 in the second year
- €2,700 in the third year
- €2,250 in the fourth year
- €1,800 in the fifth year.
You can only receive one tax credit, regardless of how many children you may have. You may also qualify for the Single Person Child Carer Credit (SPCCC).
Conditions to qualify
To claim the Widowed Parent Tax Credit you must:
- not have remarried by the start of the tax year
- not be cohabiting
- have a qualifying child living with you for all or part of the year.
What is a Qualifying Child?
To claim the Widowed Parent Tax Credit your child must be:
- born in the tax year that you are claiming for
- under 18 years of age at the start of the tax year
- over 18 years of age at the start of the tax year, but in full-time education. If your child is over 18, a yearly claim must be made.
- over 18 years of age at the start of the tax year, but meets the qualifying criteria for the Incapacitated Child Tax Credit.