Tax credit

[danash]

Have found this on the Revenue website....

Note - Where a spouse 'wholly or mainly' maintains a former spouse, i.e., the maintenance payments exceed the former spouse's income, this spouse is entitled to the married persons tax credit but will not be due the married persons rate band

[broken link removed]


I am separated and paying maintenance under a legally enforceable agreement. I am receiving the additional tax credit for the payment to my spouse who has also up to now been in reciept of Jobseekers Benefit. She is now swiching to JA and her payment has been cut drastically. As I am now 'wholly or mainly' maintaining her would I get this credit - I am also getting the single parent tax credit as the children stay half the week with me so it is possible to be getting the single parent credit as well as the married credit in the above circumstance ?

 

[mandelbrot]

Have found this on the Revenue website....

Note - Where a spouse 'wholly or mainly' maintains a former spouse, i.e., the maintenance payments exceed the former spouse's income, this spouse is entitled to the married persons tax credit but will not be due the married persons rate band

[broken link removed]


I am separated and paying maintenance under a legally enforceable agreement. I am receiving the additional tax credit for the payment to my spouse who has also up to now being in reciept of Jobseekers Benefit. She is now swiching to JA and her payment has been cut drastically. As I am now 'wholly or mainly' maintaining her would I get this credit - I am also getting the single parent tax credit as the children stay half the week with me so it is possible to be getting the single parent credit as well as the married credit in the above circumstance ?

No, the legislation (S.462 TCA 1997) specifically states that a person who is entitled to receive a married person credit for a year of assessment will not be entitled to the One Parent Family tax credit - it's an either / or situation.

In your case, it is the married person's credit that you should claim, not the One Parent Family credit, not that it makes any difference as they are both the same amount.

 

[Mrs Vimes]

One parent family credit has an increased rateband which is presumably of benefit to OP so he should presumably stay on that.

Also he is claiming tax relief on the maintenance payments already, is the married person credit also available when this is the case?

 

[mandelbrot]

One parent family credit has an increased rateband which is presumably of benefit to OP so he should presumably stay on that.

Also he is claiming tax relief on the maintenance payments already, is the married person credit also available when this is the case?

It's not really optional. If he is entitled to the married credit then he's not entitled to the OPF credit, he doesn't get to choose.

I'm not 100% sure on the 2nd paragraph of your post (though I'm inclined to think the answer is that it doesn't affect his entitlement to married person credit), but as it is critical to the issue I'll have to check that and revert...

 

[danash]

It's not really optional. If he is entitled to the married credit then he's not entitled to the OPF credit, he doesn't get to choose.

I'm not 100% sure on the 2nd paragraph of your post (though I'm inclined to think the answer is that it doesn't affect his entitlement to married person credit), but as it is critical to the issue I'll have to check that and revert...

I have claimed the OPF for several years as I was not wholly maintaining her as she worked as well initially...then went on JB now to JA where the greatest portion of her income is now my maintenance. Are you saying I am obliged to switch now to the married credit ? ( and lose the increase to the standard band )