Revenue Note for Guidance
This section provides for a tax credit of €1,650 for surviving civil partners, widowed and single persons with children. This credit is in addition to the basic personal tax credit of €1,650 but does not apply for the year of assessment, if the higher basic personal tax credit of €3,300 is due. This section ceased to apply for years of assessment 2014 and subsequent years.
(1)(a) “qualifying child” is a child who is either—
The section applies to a person not entitled to the higher basic personal tax credit under section 461(a) and (b).
(4) The references to a child receiving full-time instruction at an educational establishment includes a child undergoing an apprenticeship in a trade or profession, provided the full-time training lasts a minimum period of 2 years. An inspector may request the employer to furnish any details in respect of such training.
(2) Where a qualifying child is resident for all or part of the tax year with a person to whom the section applies, that person is entitled to a tax credit of €1,650.
Relief is not allowed for a year of assessment:-
(3) Only one tax credit is allowable for any year of assessment irrespective of the number of qualifying children resident with the claimant.
(5) The Revenue Commissioners may consult with the Minister for Education and Skills where a question arises as to whether a tax credit under this section should be granted in respect of a child over 18 who is stated as receiving full-time instruction.
(6) This section ceased to apply for the year of assessment 2014 and subsequent years.
Relevant Date: Finance Act 2021