One Parent Tax Credit...

C

Cakey

Guest
I was wondering if someone can clarify something for me. I recently received notice that I had made an underpayment in income tax for 2005 because I had claimed the Single Parent Tax Credit while also claiming TRS on a property with my partner.

We moved in together when we took possession of our house on or around the 5th of February 2005. We did not live together "as husband and wife" before this date.

I have read the Act but I'm still not certain...

Where the claimant, being an individual to whom this section applies, proves for a year of assessment that a qualifying child is resident with him or her for the whole or part of the year, the claimant shall be entitled — but this section shall not apply for any year of assessment in the case of a husband or a wife where the wife is living with her husband, or in the case of a man and woman living together as man and wife.​

So am I entitled to claim the Single Parent Tax Credit for 2005?
 
Cakey said:
I was wondering if someone can clarify something for me. I recently received notice that I had made an underpayment in income tax for 2005 because I had claimed the Single Parent Tax Credit while also claiming TRS on a property with my partner.

We moved in together when we took possession of our house on or around the 5th of February 2005. We did not live together "as husband and wife" before this date.

I have read the Act but I'm still not certain...
Where the claimant, being an individual to whom this section applies, proves for a year of assessment that a qualifying child is resident with him or her for the whole or part of the year, the claimant shall be entitled — but this section shall not apply for any year of assessment in the case of a husband or a wife where the wife is living with her husband, or in the case of a man and woman living together as man and wife.
​
So am I entitled to claim the Single Parent Tax Credit for 2005?
Click to expand...

http://www.revenue.ie/en/tax/it/leaflets/it9.html link to credit

between 01/01/05 and 05/02/05 what was your relationship- The two of you were not living together(two separate postal addressess) and not married and child stayed with you for one night plus them i think you are entitled to cliam for it

Point out on a letter not married or living together and the two different addresses where you are parnter were staying

the credit and tax band would be effected.

what date did you marry if married and how are you being treated from 01/01/06 onwards
 
revenue.ie/en/tax/it/leaflets/it9.html link to credit

between 01/01/05 and 05/02/05 what was your relationship- The two of you were not living together(two separate postal addressess) and not married and child stayed with you for one night plus them i think you are entitled to cliam for it
Click to expand...
There is no mention in your link of what happens if you're co-habiting for only part of the year. Also in the 1997 ACT on the Irish statute books website there is no mention. However.....

Today I came across this on revenue.ie (actually found it under a link to Revenue's Tax and Duty Manuals for staff) and under document 15.1.18 on this page ( I can't post the link) it states....

Where an individual satisfies the conditions at (1) for part only of the year (e.g. a wife separated from her husband during the year of assessment), a full tax credit is due provided the conditions at (2) are also satisfied during that part of the year.​

So that would seem to answer my question. I've called Revenue several times over this and I seem to get a different answer each time. At least now I have some documentation to backup my appeal.

Ty for your help.
 
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