# Unmarried fathers claiming tax relief on maintenance payments for children



## Holiday2006

A friend asked me to find out if he would be eligible to claim tax relief on payments he makes to partner in respect of 3 children. He is unmarried. Would he need some formal agreement? I understand he has none but could arrange via solicitor as he pays c. 400 euro per month.


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## Nige

There is no tax relief for maintenance payments for children (just as there is no tax relief for the costs of raising a child when the parents are together). However, your friend should be able to get an increased tax credit as a lone parent.


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## Holiday2006

That's great to get that feedback- can both mother and father (living apart) be classified as lone parents? Is the credit worth much? What does he need to to prove same etc?


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## ClubMan

The _One Parent Family _tax credit is worth (a maximum?) of €1,830. See [broken link removed]. I would imagine that only the parent with whom the child(ren) live full time can claim it?


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## Holiday2006

I would agree Clubman- but maybe it is different if other parent is on social welfare etc and the one who claims is working?


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## Nige

both parents can claim the one parent family credit provided both maintain the child.


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## Clarkey

To claim the credit the child must spend at least one night in the year with the parent claiming the credit. The person claiming the credit must not be living with anyone else "as husband and wife" i.e. as a couple.


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## theoneill

I love the way denial by way of living as husband and wife comes in to play when looking for benefits / credits only when it suits 'them'


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## Black Sheep

Theoneil, Lest ther be any confusion Social Welfare theat a co-habiting couple in the same way as a married couple.

The revenue treats co-habiting couples as 2 singles - so no sharing of tax bands or SCOP

Couples (with children) living apart can both claim the one-parent tax credit (subject to conditions already mentioned) so their tax credits would be as follows:-

*Mother                                                                                 Father*

Single              €1830                                       €1830
PAYE               €1830                     €1830
One-Parent €1830            €1830


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## theoneill

Black Sheep said:


> Theoneil, Lest ther be any confusion Social Welfare theat a co-habiting couple in the same way as a married couple.
> 
> The revenue treats co-habiting couples as 2 singles - so no sharing of tax bands or SCOP



Sorry Black Sheep, that's what I meant. I wish both the revenue and social welfare were consistent. I should have explained myself better, my brain still thinks I’m in bed.


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## Holiday2006

so does the unmarried father (paye worker) and mother(some social welfare being claimed i assume) need to be living apart to claim the lone parents?


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## Black Sheep

Of course only parents living apart can claim lone parents. If they were co-habiting neither of them would be alone.
If father is working, PAYE worker, why would mother be claiming Lone Parents. Surely father is maintaining his children like any father whether married or not.


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## sandrat

is there a tax credit for married people similar to this? seems a bit mad that 2 parents can claim for having to raise a child because they are doing it "alone" and are not married. But if they are both claiming it then they are not alone in that there are 2 incomes involved. WHat about where a married person minds the child 3 days a week and their spouse minds them the other 4 days?


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## ClubMan

sandrat said:


> is there a tax credit for married people similar to this?


No.


> seems a bit mad that 2 parents can claim for having to raise a child because they are doing it "alone" and are not married. But if they are both claiming it then they are not alone in that there are 2 incomes involved.


That's what I was dubious earlier about both parents being able to claim it. My doubt was not based on any hard knowledge of the facts though! 


> WHat about where a married person minds the child 3 days a week and their spouse minds them the other 4 days?


The possibility of some level of _Home Carer's Tax Credit_ perhaps?

[broken link removed]


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## Black Sheep

No need to be dubious Clubman, Yes indeed both parents can claim the single parent tax credit as long they comply with the 2 conditions

It is unlikely that any level of Home Carers tax Credit would be available to persons working either 3 or 4 days per week as the income ceiling is in the region of €6000 per annum


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## ClubMan

Black Sheep said:


> No need to be dubious Clubman, Yes indeed both parents can claim the single parent tax credit as long they comply with the 2 conditions


Sorry - I was speaking in the past tense. My doubt was erased by the earlier posts and [broken link removed].


> It is unlikely that any level of Home Carers tax Credit would be available to persons working either 3 or 4 days per week as the income ceiling is in the region of €6000 per annum


Yes - unlikely but still possible. And this does seem to be an academic query so I just thought I'd mention the credit...


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## davidoco

In reply to sandrat a married person living alone and having their kids overnight at some stage of the year would be entitled to claim one parent credit but obviously not the married credit. A married couple who are both working could seperate ane live seperate and each claim the credit effectively doubling their tax credits.


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## AJ1

Does anyone know if the one parent tax credit can be backdated?


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## ClubMan

I presume that claims for it can be backdated by up to 4 years as usual with most or all credits or allowances?


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## Perplexed

AJ1 said:


> Does anyone know if the one parent tax credit can be backdated?



Yes, it can be backdated. Phone the SW helpline. I was given a refund backdated to the date when my ex ceased to live with me the previous year. We were on joint taxation & I was asking to be changed to sole. Very helpful girl asked me a few questions & told me I was entitled to a refund of tax. Got a cheque for about €4k which was very nice - mind you it & a lot more went on my Separation legal expenses, but that's another story !


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## Jo90

can i just clarify _One Parent Family _tax credit states a couple can not claim if they are living as husband and wife on revenue site ...is this the same as co-habiting yet unmarried ? 

i presumed so however, an above post has confused me.
my understanding was an married co-habiting couple could not have one of them claiming a one parent family allowance


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## clonboy

yes i too found out about this a few years ago,, it was not very common knowledge then,, remember a few work mates were ignorant of it too,, we all claimed for the singke parent and it was back dated,, got some nice cheques..

as soon as i moved in with some one then i lost it,,  as once you co habit , your not entitled.

i expect there is still a lot of single fathers out there, that do not know they are entitled to it..


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## csirl

> can i just clarify _One Parent Family _tax credit states a couple can not claim if they are living as husband and wife on revenue site ...is this the same as co-habiting yet unmarried ?
> 
> i presumed so however, an above post has confused me.
> my understanding was an married co-habiting couple could not have one of them claiming a one parent family allowance


 
"living as husband and wife" is just a prudish way of saying living together in a sexual relationship.

So, a couple who are living together in a sexual relationship are not entitled to claim. A "couple" e.g. a brother & sister or a mother & daughter who are living under the same roof, but obviously not in a sexual relationship can claim.


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## suzinurse

Hi I'm also curious about this as friend of mine has sent off their form to be backdated for last two years and is wondering how long it takes for it all to be sorted and for cheque to be issued?
He meets with all the criteria so shouldnt be a problem but I reckon it will take months before it gets sorted as is usually the case when they're having to give money out rather than taking it!
Thanks


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## Blingblingg

Ok... I have read the posts and to be honest... I have gotten a bit lost with it all... 
As a single parent who’s child says at the weekend..... And I pay maintenance... Were or how do I claim is it tax back or tax credits or what exactly is it..???


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## DB74

If you are a single parent and the child resides with you at least one night per year then you are entitled to a single-parent tax credit which is basically worth €1,830 to you (assuming you pay at least €1,830 in PAYE)

Here is a link to Revenue website detailing same and also the form OP1 which you should complete and forward to your revenue office

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


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## Protocol

Tax and voluntary maintenance payments:

http://www.revenue.ie/en/tax/it/leaflets/it3.html#section5

Tax and court-enforced payments:

http://www.revenue.ie/en/tax/it/leaflets/it3.html#section6


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## carrieann

I have a friend that didn't know about this tax relief either,

How far back can you claim and whats the rough amount per year. He is not married.


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## zippidydo

I know couples, living to-gether, claiming living apart and getting this tax credit (35euro each a week). Some boost to income!! Its a disgrace, don't know any married couples getting it, only co-habits (poor dads still living at home with mammy! Yeah, right!) This credit should be scrapped, would love to know how much its costing the state. Should'nt all couples whether to-gether of apart get the same entitlement to credits. I am married so don't get any extra credits for having to pay for childcare. Its not worth staying at home for home carers credit (900euro)! Not as much as (1830euro x 2 ) if I split up with hubby! Only joking, would'nt split up just to get an extra 70euro a week, but is tempting!!


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## dixie

hi would a person with his own small business be entilted to tax credits on his 3 children? i aint got a clue about it... im just wondering if my ex is actually getting it all along as we do not talk...


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## DB74

Not sure what you mean here dixie

Every single parent (as described above) is entitled to the lone parent credit, irrespective of whether they are self-employed or an employee


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## Graham_07

carrieann said:


> I have a friend that didn't know about this tax relief either,
> 
> How far back can you claim and whats the rough amount per year. He is not married.


 
See previous post in this thread :-



DB74 said:


> If you are a single parent and the child resides with you at least one night per year then you are entitled to a single-parent tax credit which is basically worth €1,830 to you (assuming you pay at least €1,830 in PAYE)
> 
> Here is a link to Revenue website detailing same and also the form OP1 which you should complete and forward to your revenue office
> 
> http://www.revenue.ie/en/tax/it/leaflets/it9.html


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