Sir, – January saw the replacement of the One Parent Family Tax Credit with the Single Person Child Carer Tax Credit. This new credit means only the parent who has the primary custody of the children now retains an additional tax credit. The impact is that de facto mostly single and/or separated fathers have lost a significant tax credit and consequently their pay packages are negatively impacted.
As a practising barrister I am already receiving queries in relation to the impact of this, largely unnoticed and unpublicised, change to the tax code. Clients are unable to meet their maintenance payments and this is inevitably going to lead to an increase in cases being entered into the court system to resolve disputes between parents. This in itself causes a financial difficulty in that maintenance orders which have been made in the Circuit Court must be reviewed by the Circuit Court with the obvious considerable cost implications for parties.
In addition, I believe that this regressive action will lead to fathers not being able to take up overnight access with their children as they will no longer be able to afford appropriate housing for them and for their children.
The Department of Justice published a briefing note on the proposed Children and Family Relationships Bill, where it is proposed that the “best interests of the child” be the “paramount consideration” when considering matters of custody, guardianship and access. It is hard to see where the best interests of children lie in a decision which will, for many fathers, push their already fragile financial positions to a place where they will no longer be able to afford appropriate housing.
Prior to the budget both Taoiseach Enda Kenny and Minister for Finance Michael Noonan stated that no person’s pay packet would be affected by the budget. This is patently untrue.
In the wake of the recent European Court of Human Right finding in the Louise O’Keeffe matter, it begs the question how of we as a society wish to treat all children and in particular how we wish to promote ongoing and healthy relationships with both parents. – Yours, etc,
CLARE O’DRISCOLL,
Barrister-at-Law,
The Hill,
Abbeyfeale,
Co Limerick.