In order to qualify for this computation, a parent must satisfy these conditions:
- s/he maintained under his/her custody a child or paid maintenance (established or authorised by courts) in respect of his or her child;
- such child was not over 18 years of age, or not over 21 years if receiving full-time instruction at a tertiary education establishment;
- such child did not earn income in excess of €2,400 from gainful occupation.
If an individual satisfies all these conditions and is currently being taxed under the ‘single’ tax rates, s/he should complete an FS4 form and forward it to his/her employer so that the employer can withhold tax according to the parent tax rates.
In case of difficulty one can contact the FSS Public Relations Officer at the Taxpayer Service Section, Block 4 or phone the department’s call centre on 2296 2296/freephone 8007 2297.