In Mhic Mhathuna v Ireland 1995 ILRM 69 a challenge to the constitutionality of this provision by married parents with dependent children was defeated.
Appeal against withdrawal of one parent family tax credit where the taxpayer was cohabiting. TAC held that the credit was validly withdrawn. 15TACD2018
This appeal concerned the One Parent Family Tax Credit and a claim of the Single Person Child Carer Credit. 98TACD2020