# EU citizen here and dependents abroad



## CharlieC (12 Mar 2007)

Is an EU citizen living and paying tax here entitled to claim tax credits and children allowance+ supplement for dependents not resident here

They will likely join him in 6 months

Wife not working and am unsure of her welfare situation

Thanks
Charliec


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## ClubMan (12 Mar 2007)

CharlieC said:


> Is an EU citizen living and paying tax here entitled to claim tax credits and children allowance+ supplement for dependents not resident here


For _CB _see here.

Not sure about tax credits.  What specific tax credits are you talking about? There aren't really any tax credits directly for having children if that's what you mean. There is a [broken link removed] though in case that's what you mean. [broken link removed] should be available to anybody working in _Ireland_. See also this thread:

Are you paying too much tax? A guide to tax credits


> Wife not working and am unsure of her welfare situation


 Any use?

CitizensInformation - Moving to Ireland
SW - EU Regulations


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## Bubbly Scot (12 Mar 2007)

Not sure about the tax credits but I believe the childrens allowance is only payable for children resident in the state. If memory serves me correctly they pay from the beginning of the month following the childrens arrival. When I moved here I applied for my children, they then inform your home country that you're claiming for the children here. On an aside, it takes months for the payment to come through but it IS backdated, something to bear in mind if you have school costs (uniforms, books, voluntary contributions) to pay for but you might get help with those if you're on welfare.

You have to prove that you intend for the children to stay in the state as well, easily done if you enrol them in school etc.


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## ClubMan (12 Mar 2007)

Bubbly Scot said:


> Not sure about the tax credits but I believe the childrens allowance is only payable for children resident in the state.


This is incorrect.


> *Child Benefit and EU Regulations
> 
> * *EU/EEA citizens* and Swiss nationals *working* in *Ireland*, *do not* have to satisfy the habitual residence condition for Child Benefit.
> If you are an EU/EEA citizen or a Swiss national and work in a country covered by EU Regulations, this country usually pays Child Benefit *even if* your family is living in another country. However, if your children are living in another EU/EEA country you should still apply for any Family Benefit you are entitled to there. If the Family Benefit you get in the country your children are living is less than the Child Benefit payment here, your Child Benefit payment will make up the difference. For more information on how EU rules affect Child Benefit, contact Child Benefit Section (see 'Where to apply' below).
> ...


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## collieb (12 Mar 2007)

Clubman is correct. CB is treated as a family benefit under EU legislation and as such is paid in the country of employment, irrespective of where the children live. However, if both parents are working, but in 2 separate countries, the CB is paid in country of residence of children. EG, child and mother living in Poland, Father working in Ireland - Ireland pays the CB and no CB is paid in Poland (only 1 country pays). If mother and child live in Poland and mother is working there, while Father works in ireland, then Poland pays CB and Ireland does not pay. 

These rules also apply to the supplement. This was what caused all the fuss last year (or year before) when it was discovered these rules applied to children living abroad.


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## ClubMan (12 Mar 2007)

What do you mean by _"the supplement"_ as opposed to _CB _proper?


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## CharlieC (12 Mar 2007)

Thank you all very informative on the Child Benefit and Child allowance
So he it appears he is entitled to both

Can he apply for the married tax credit?
His wife will not reside here for at least another 6 months. She does not work in her native EU country


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## ClubMan (12 Mar 2007)

CharlieC said:


> Thank you all very informative on the Child Benefit and Child allowance
> So he it appears he is entitled to both


_Child Benefit_ *is *(colloquially) _Childrens Allowance_. What do you think that you're talking about?


> Can he apply for the married tax credit?


I presume so.


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## collieb (12 Mar 2007)

ClubMan said:


> What do you mean by _"the supplement"_ as opposed to _CB _proper?


 
Clubman, I was referring to the 'Early Childcare Supplement' paid on a quarterly basis.


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## ClubMan (12 Mar 2007)

Ah - thanks. Forgot about that and maybe that's what _CharlieC _is referring to above (i.e. allowance = supplement)?. Thanks. 

*Early Childcare Supplement*


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## CharlieC (12 Mar 2007)

ClubMan said:


> Ah - thanks. Forgot about that and maybe that's what _CharlieC _is referring to above (i.e. allowance = supplement)?. Thanks.
> 
> *Early Childcare Supplement*


 
Yes exactly- Child Benefit and Early Childcare supplement
I will ring revenue to clarify the tax credit


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## setemupjoe (12 Mar 2007)

A marriage cert from country of marriage will suffice for claiming married tax credit ,if hes/she is the sole earner in the family,even if he/she lives in other eu country.i became aware of (single) latvian guys/girls getting false marriage certs to claim full married tax credits ,when i was told of this by a latvian friend i made a descrete call to revenue .i beleve its still going on,on a widescale basis and not just latvians.revenue really needs to check these certs with the relevent places abroad. Its only a phone call guys !


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## Bubbly Scot (12 Mar 2007)

I stand corrected on that, sorry.


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## CharlieC (12 Mar 2007)

Ok I looked up www.revenue.ie and he can claim married tax credit if wife has no income. Thanks all


the Revenue view on such issue is contained in the Tax Instruction 44.1.9
In brief, where an individual is resident in the State and his or her spouse is non-resident, an election for joint assessment cannot take place as the resident spouse cannot be assessed on the income of the non-resident spouse. 
However, where Revenue is satisfied that the other spouse has no income and the income of the spouse working in the State is the only source of income, joint assessment (aggregation) may be applied in the usual way.


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