Revenue eBrief No. 87/18

10 May 2018

Status of Children Act 1987 and related Acts - effect on the Tax Acts (Section 8 Taxes Consolidation Act 1997)

Tax and Duty Manual Part 01-00-01 has been updated to provide:

  • updated  guidance regarding section 3 of the Status of Children Act 1987
  • links to manuals containing guidance on related personal tax material (the One Parent Family Tax Credit and the Single Person Child Carer Credit).