single parent tax credits

Feed me Seymour

Manlord wrote: »

My x is still receiving the credit also just for reference and fully entitled to I might add rather than a revenue clerical error.

How did both of you manage to claim the credit? Was the 1650 and extra rate abnd split in 2? - Curious, as I understand there can only be 1 credit?

Feed me Seymour

Manlord wrote: »

Again too many different individual circumstances to cover everyone but if a mother has two kids for example by two different fathers the mother can claim for one of the kids and keep her credit and the father can claim for his child also which the mother does not claim for (once mother is not claiming for that particular child as there is no extra benefit to claim for both)

From the website: A primary claimant has three qualifying children and is in receipt of one credit. Can he or she surrender a credit in respect of one of the children while retaining his or her own claim?

No. A claimant is only entitled to one credit regardless of the number of qualifying children residing with him or her. He or she would have to surrender that credit in respect of all the children for any of the children to become the subject of a claim by a secondary claimant. It should be noted that where a credit is surrendered a number of secondary claimants may make claims in respect of each of the children, (once they qualify as secondary claimants).

I dont understand. The piece from the faq contradicts what your saying

Manlord

hi,

no we got the full credit and rate band each as I argued that I am a primary carer for my son and she is the primary carer also as everything is 50/50

That last statement you posted from the website is only applicable to a primary and secondary carer i.e. one parent has the kids 6 days and one has them 1 day.

The revenue website does NOT cover all individual cases so you must fight for it rather than accept the generic answers given by staff and site.

Morak Thun

Manlord wrote: »

i must just clarify i meant you are entitled to it if you are 50-50 with child's time in each parents care i.e. both primary carers.

Then you would be entitled to apply as the primary not just a secondary and it would make no difference if she lived abroad.

Right I'm all done here because there's not much else I can say until other reply or ask questions.

Much as I would love to, I do not think that I could stretch it to a 50/50 split of time, and this from their FAQ seems to have me scuppered as a secondary carer when the primary resides in the UK....

"How will the credit apply where a primary carer lives in Northern Ireland and has no income tax liability in this state, while the secondary claimant lives and has an income tax liability in this state?
If the primary carer resides outside the State and has no income liable to tax in the State, then he or she would not be entitled to the new tax credit under the Irish tax system and therefore would not be in a position to give it up. However, where a primary claimant has income which is chargeable to tax under the Irish tax system, and, therefore, has an entitlement to a credit, even if their entitlement to the credit is restricted on a pro-rata basis related to their non-Irish income*, then in such circumstances a claim by the secondary claimant can be made if the credit is surrendered by the primary claimant."

Morak Thun

Manlord wrote: »

If not relinquished I don't think you have any choices here unfortunately apart from common sense and split the credit between you but I am aware that this is sometimes never going to be an option when dealing with a separation of the previous relationship.

I have spent almost 4 months fighting this with mail after mail after mail after conversation after conversation after conversation after returned mail after returned mail after returned mail (annoying isn't it?) Well then multiply that by a 100 and you will still be nowhere near how frustrated I became having to deal with the Revenue and trying my best to explain my situation.

I was told by revenue officials on at least 7 occasions (5-6 different members of staff) that I did not qualify for the SPTC (or whatever it's called now) but I insisted that I was and I sent in a 5 page detailed review of my situation (5 weeks ago) and how from statements shown on the revenue website I was fully entitled to the credit.

I also spoke to my local TD (FG Dublin South) and asked if I could reference her name on the letter and if I did not receive satisfaction I would be taking my claim further up the chain of command.

I have just received my credit through my accountant in work and they have also backdated the amount of money I have lost this year.

Summary: Revenue officials do not know what they are talking about when discussing it with the parents involved as this new framework is only in existence the last 4.5 months so they will and have made incorrect statements to me and I assume others on numerous occasions without actually knowing what it right & wrong. I can also assume that many people will just ring up and inquire and if told no will then just call it a day. I could have called it a day on so many levels but just kept fighting for what i know to be correct and in the end got what I deserve.

Advice: When the revenue phone line tells you the call is being recorded it is also a good idea to tell the representative that you are also recording the call. I have an app on my phone which records my selected calls but from experience I find it best to allow the call to progress towards conclusion (or basically fobbing you off) before you tell them that you are/were recording the call and see how the attitude changes IMMEDIATELY from being 100% sure you are not entitled to the credit to an attitude of well actually I'm not sure and you should speak to someone who does know which is usually the supervisor (also let them know and see them also claim not to know exactly who is entitled)

My experience has shown me that they do not actually care if you deserve it, want it, entitled to it but would sooner finish the call and go for a cuppa. Am i being harsh? Not at all - i have gone through hell with each and every member of staff I ever spoke to and have no other observation than they are wasters.

Everything that is wrong with this country can be summed up in my dealings with the revenue Re; single parent tax credit.

Good luck to all of you and never give up or believe anything they tell you over the phone. Our situations are complex and have many facets of confusion which they do not want to investigate so it's up to you guys to detail it just like a solicitors letter with threats of media coverage or even just asking them for their full name and position and that you have the full call recorded and will highlight exactly what they have TOLD YOU WAS FACT!

Nothing like a public show for someone to step right back and change their stance on things that were FACT only 1 minute previous to your threat.

I'm now €49 better off each week which makes a big difference to me.

My x is still receiving the credit also just for reference and fully entitled to I might add rather than a revenue clerical error.

Great to hear someone had success. Good for you. It still sickens me how they brought this cut in.

Enright330

I got this email

The Minister for Finance, Mr. Michael Noonan, T.D., has asked me to reply to your correspondence regarding the Single Person Child Carer Credit.

As you are aware the One-Parent Family Credit has been replaced with a new Single Person Child Carer Credit from 1 January 2014. The restructured credit is of the same value i.e. €1,650 per annum as the one-parent family credit and also includes the same entitlement to the additional €4,000 extended standard rate band, which increases it to €36,800 per annum, before liability to higher rate of income tax arises. However, the credit and the band are more targeted in that they are, in the first instance, only available to the principal carer of the child.

Given the difficult fiscal environment, it is essential to review all tax reliefs, credits and incentives in order to ensure that they are properly targeted and if necessary re-focused in order that they can achieve the socio-economic objectives that are set for them. A system that allows multiple claims in respect of the same child is unsustainable.

The person who receives the child benefit payment is being used as the initial indicator by the Revenue Commissioners to identify the individuals who are likely to qualify for the new credit. However, the credit will in the first place go to the person who cares for the child for most of the year. Agreement as to who will be the principal carer of a child is a matter for the parents or guardians.

The Commission on Taxation acknowledged that the One-Parent Family Credit played a role in supporting and incentivising the labour market participation of single and widowed parents. However, in its recommendations it concluded that the credit should be retained but that it should be allocated to the principal carer only. The restructuring of the credit will achieve such an outcome.

Notwithstanding the above, as a result of an amendment which the Minister brought forward at Committee Stage of the Finance Bill, a principal carer who is entitled to the credit and who does not wish to avail of it can choose to surrender it. A secondary carer may then make a claim for the credit, provided that the qualifying child resides with him or her for not less than 100 days in the tax year.

It should be noted that where a primary carer is married, in a civil partnership or cohabiting they would not be entitled to the new credit (or indeed the former one). In such circumstances the primary carer cannot relinquish the credit to a secondary carer. In addition, a secondary carer who is married, in a civil partnership or cohabiting, would not be entitled to the new credit (or indeed the former one) regardless of the marital status of the primary carer.

In the circumstances described in your correspondence, the principal carer would not be entitled to the new tax credit under the Irish tax system, as she is living abroad, and therefore would not be in a position to relinquish it. Thus a non-primary carer would not be in a position to make a claim for the credit.

I trust that the above clarifies the position.

This is what I got from minister for finance.....

My son lives in the uk with his mam I pay maintenance and have him home for weekends and school holidays etx travel expenses plus clothing here.

Has anyone got anywhere further than me?

Enright330

I'm in the exact same position I posted a letter below that I got from Michael noonan I don't want to give up either I feel so hard done by from this government. I did give up after reading his letter however after seeing everyone's replys I'm not giving up.
Man lord you seem to know a lot can you please advise what we should do?

Morak Thun

Enright330 wrote: »

I'm in the exact same position I posted a letter below that I got from Michael noonan I don't want to give up either I feel so hard done by from this government. I did give up after reading his letter however after seeing everyone's replys I'm not giving up.
Man lord you seem to know a lot can you please advise what we should do?

I wonder is there any way the legal position could be looked at. It strikes me as very odd that the government and revenue can classify parents as primary and secondary carers. I consider myself my daughter's primary carer along with her mother. Granted she resides with her mother in Scotland more than with me, but it is not viable for me to travel over to take her back to Ireland every weekend.

woodoo

Enright330 wrote: »

I got this email

The Minister for Finance, Mr. Michael Noonan, T.D., has asked me to reply to your correspondence regarding the Single Person Child Carer Credit.

As you are aware the One-Parent Family Credit has been replaced with a new Single Person Child Carer Credit from 1 January 2014. The restructured credit is of the same value i.e. €1,650 per annum as the one-parent family credit and also includes the same entitlement to the additional €4,000 extended standard rate band, which increases it to €36,800 per annum, before liability to higher rate of income tax arises. However, the credit and the band are more targeted in that they are, in the first instance, only available to the principal carer of the child.

Given the difficult fiscal environment, it is essential to review all tax reliefs, credits and incentives in order to ensure that they are properly targeted and if necessary re-focused in order that they can achieve the socio-economic objectives that are set for them. A system that allows multiple claims in respect of the same child is unsustainable.

The person who receives the child benefit payment is being used as the initial indicator by the Revenue Commissioners to identify the individuals who are likely to qualify for the new credit. However, the credit will in the first place go to the person who cares for the child for most of the year. Agreement as to who will be the principal carer of a child is a matter for the parents or guardians.

The Commission on Taxation acknowledged that the One-Parent Family Credit played a role in supporting and incentivising the labour market participation of single and widowed parents. However, in its recommendations it concluded that the credit should be retained but that it should be allocated to the principal carer only. The restructuring of the credit will achieve such an outcome.

Notwithstanding the above, as a result of an amendment which the Minister brought forward at Committee Stage of the Finance Bill, a principal carer who is entitled to the credit and who does not wish to avail of it can choose to surrender it. A secondary carer may then make a claim for the credit, provided that the qualifying child resides with him or her for not less than 100 days in the tax year.

It should be noted that where a primary carer is married, in a civil partnership or cohabiting they would not be entitled to the new credit (or indeed the former one). In such circumstances the primary carer cannot relinquish the credit to a secondary carer. In addition, a secondary carer who is married, in a civil partnership or cohabiting, would not be entitled to the new credit (or indeed the former one) regardless of the marital status of the primary carer.

In the circumstances described in your correspondence, the principal carer would not be entitled to the new tax credit under the Irish tax system, as she is living abroad, and therefore would not be in a position to relinquish it. Thus a non-primary carer would not be in a position to make a claim for the credit.

I trust that the above clarifies the position.

I think the part bolded is very unfair. I was getting this credit up until Jan this year. The mother of my son is married now. My costs were the same before she was married and are still the same after she got married. Basically her getting married doesn't mean diddly squat to my financial situation. But because she is married she is deemed to no longer qualify for the credit and therefore can't pass it on to me. I think this is bad law.

Daveo1982

I think this is discrimination against single fathers and there should be some way of addressing this whith the EU if they are able to change insurance laws the women pay the same as men they then this should be the same as discrimination

2ndcoming

It's a rotten law but they're covered discrimination wise as it doesn't distinguish between genders, only between primary and secondary carers.

Unfortunately for the vast majority of single / separated fathers they are the secondary carers.

The old credit was being defrauded to the tune of millions of euros every year, but the new system sees all the genuine single fathers who pay their maintenance / travel costs to see their children punished equally to those who were cheating the system.

The right way would be for proper penalties to be put in place for those who defraud the system and leave the credit as it was for those deserving. If you were living with your partner and kids but risked a €5,000 mandatory fine if caught you wouldn't be as quick to claim the credit.