Tax credit question

swishswoo

Im in the middle of an ATI course and taxation is one of the topics.
Today I get a call from a friend of mine with a question regarding tax credits.
He asked me if he would be entitled to a tax credit for his son. Him and the childs mother are not married and are not living together.
I said I didn’t think so because the child does not reside with him and he doesn’t have custody. I know that the One-Parent Family Tax Credit was abolished and replaced with the Single Person Child Carer Tax Credit. I went onto the revenue website to look it but because I don’t want to give false information and saw this

Secondary Claimant – to claim for Single Person Child Carer Credit complete Form SPCC2, (PDF, 168KB) sign the declaration and submit it to your Revenue office. The primary claimant must have relinquished their entitlement to the credit in order for the secondary claimant to make a claim.

Does this mean that he IS entitled to the credit but the mother has to give written consent for him to claim it?

CIARAN_BOYLE

swishswoo wrote: »

Does this mean that he IS entitled to the credit but the mother has to give written consent for him to claim it?

Either the mother or father can claim it.

If the mother doesn't want he can claim it with her permission.