The tax system is providing additional incentives to parents who either don't marry and live apart, or who choose to divorce and live apart.
Two principal benefits arise:
(1) an additional single parent tax relief of €1650 each per year payable to each parent.
(2) Single parents are also subject to a higher threshold for the standard tax rate which is €36,800 as opposed to €32,800 for single people.
Provided that both parents have their children residing with them for some part of the year they can claim these reliefs.
One-parent family tax credits and reliefs
It is grossly unjust that parents who marry or who remain married should have to pay substantially more tax than unmarried or divorced parents.