Your Family Tree

Note:The One Parent Family Tax Credit is abolished with effect from 31 December 2013 and has been replaced by the Single Person Child Carer Credit.

Who can Claim?

A One-Parent Family Tax Credit is a tax credit that is available to a single parent, or a person who has custody of and maintains a child who is living with him or her. This can include someone who is single, widowed, a surviving civil partner, deserted, separated (from spouse or civil partner), divorced or whose civil partnership has been dissoved.

Conditions to Qualify

1. Claimant is not jointly assessed to tax as a married person or a civil partner
2. Claimant is not living with spouse or civil partner
3. Claimant is not cohabiting
4. Claimant has not been widowed or became a surviving civil partner in the year for which they are making this claim and is not in receipt of the basic personal tax credit to which they are entitled as a result of their bereavement in that year.

Relief Due

See charts for

For 2001 onwards - No income limit.

Documentation Required

(PDF, 442KB)

Additional Information

• The tax credit is fixed - irrespective of the number of children.
• The tax credit is not apportioned between claimants. Each parent receives the full tax credit once the child resides with both parents for at least part of the relevant tax year.
• Child - Includes stepchild, informally adopted child or any child for whom claimant has custody and maintains at his or her expense.
• Qualifying Child - Child under 18 years of age or Child over 18 years of age if in full time education or permanently incapacitated.