If you moved in with your partner in September of 2006 would you still be entitled to the single parent tax credit for the year 2006 or would this cancel it out altogether?
I think you have two questions (i) are you entitled to the credit while living with partner, and (ii) can you get if for part of '06 before partner moved in. From reading revenue guidance above It would depend on whether you or Revenue consider that you and your partner are "living as husband and wife" or not. also, I would say if you got the credit for '06 then it would continue for all of '06 and you would not get it in '07 if conditions changed. hope this helps...