One-Parent Family Tax Credit Changes could mean €2,490 more Tax

Some parents could  end up paying as much as €2,490 more Income Tax per year.

In Budget 2014 it was announced that the One-Parent Family Tax Credit is to be replaced with a new Single Person Child Carer Tax Credit from 1st January 2014.
The new  tax credit will be the same amount as the old one  – but the important change is that it will be available only to the principal carer of the child.
Currently – if two parents live apart but have a child that stays in each of their houses some of the time – then both parents can claim the  One-Parent Family Tax Credit . (The child only needs to stay for a minimum one night a year for a parent to qualify).

From January 2014 only one parent – who is deemed the “Primary Carer” will be able to get the new  Single Person Child Carer Tax Credit . The default Primary Carer will be the one that gets the Child Benefit (usually that is the mother)  – it will be up to the parents to tell Revenue if that is not the case.
This will probably be the cause of many disputes between parents – especially when they realise the potential financial consequences of not being the primary carer.

The One-Parent Famliy Tax Credit is currently €1,650.  Anyone getting  the One-Parent Family Tax Credit is also entitled to a standard rate cut-off band of €36,800. (Instead of  €32,800.)

The overall result of the tax credit changes could mean that a parent deemed to be the ” non-principal carer” who was previously claiming the One-Parent Family Tax Credit will end up paying as much as €2,490 more Income Tax per year.

The goverment estimate that the overall  increased income tax revenue because of this change will be €25 million a year.

The changes – whilst fairly big – will still mean that a dual income seperated couple  will still pay less tax than a cohabiting couple earning the same.

Two separated earners (with children)  earning €40k each with one of them getting the One Parent Family tax credit – will end up paying  €9934 income tax.

A cohabiting couple with children will pay €12424 tax between them on the same wages.

5 thoughts on “One-Parent Family Tax Credit Changes could mean €2,490 more Tax

  1. how can they expect a single parent paying maintenance to cough up another 50 euro a week? the kids suffer in the end, again, they target the vulnerable, so sick of this damn government

  2. They always attack those who are least likely to fight back. many separated fathers will suffer severely because of this but there will be no organised protest because men are not organised and do not have an effective lobby group.

  3. Children will suffer that’s the bottom line 50 euro less a week is this government serious ?????
    I’m a single dad renting a place on my own working to pay for it paying USC and what not now this !!!
    They can get Lost no Way !!!

  4. Who for sure thinks this money is ever seen by children and there needs,Put this money and convert it to annual vouchers,i.e shoes.clothing,books,if the parent don’t use them it just goes back to the government and into to the more needy,
    There new idea will just develop another generation of young single mothers.

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