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.