Both men and women are legally obliged to support, out of their means, a dependent spouse/civil partner and children.
The One-Parent Family Credit (OPFA) was originally intended to assist a parent who was caring for a child (children) without the support of a partner, such as a widow, a deserted wife, etc.
Through poorly drawn up legislation, OPFA could, inadvertently, be applied to both non-cohabiting parents, without either parent having to proveadequate,or indeed any child maintenance, in the case of natural children.
Both parents were entitled to the equivalent of the married tax credit – 3,300, i.e. a combined credit of 6,600.
Both parents were entitled to a 20% rate band of 36,800 – i.e. a combined 20% rate band of 73,600.
A cohabiting couple with children are entitled to a combined personal tax credit of 3,300 and to a combined 20% rate band of 41,800 up to 65,600, depending on their income.
The combined gain for two non-cohabiting parents over co-habiting couples was a tax credit of 3,300 and a combined rate band increase of at least 8,000 and at most 31,800.
The Celtic Tiger years could sustain this, but they were an aberration.