Revenue eBrief No. 166/24 – Status of Children Act 1987 and Related Acts – Effect on the Income Tax Acts


Revenue eBrief No. 166/24

18 June 2024

Status of Children Act 1987 and Related Acts – Effect on the Income Tax Acts

Tax and Duty Manual  Part 01-00-01 – Status of Children Act 1987 and Related Acts – Effect on the Income Tax Acts – has been updated to remove references to the one-parent family tax credit. Section 462 of the Taxes Consolidation Act 1997 which provided for the credit, ceased to apply for the 2014 tax year of assessment and subsequent years.

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