The unmarried allowance is available to any single parent, regardless of whether they are receiving maintenance.
The only reason the state may ask you to pursue the father is if you are claiming social welfare benefit as a single parent. Then, any maintenance payments will affect your social welfare allowance.
If you are a single parent , you are entitled to the single parent tax credit. This is not a case of the state facilitating the fathers responsibilities. Even he is entitled to it. The tax office never tell people this. I have been a single parent for the last 5 years. I am paying maintenance and have my child stay with me for over half the year. When i rang the tax office some wagon told me i was not entitled to anything because the childs mother is in receipt of social welfare payments.
Turns out, thiswas a total lie and i have just claimed the allowance retrospectively. Couldnt claim for 2001 though, can only claim for past 4 years.
Why is there a culture in ireland that you are evading responsibilities and are sponging if you claim these allowances. It is your entitlement. If i married the childs mother in the morning, the combined tax alowances we receive would more than cover any losses in welfare payments and single parent tax breaks. I know a lot of people who have got married for tax reasons!