To qualify for the one parent family payment, a person must, among other things, have main care and charge of at least one qualified child. Only one allowance can be paid. This means that, for instance, where one parent has care of a child for most of the week that parent may, subject to the other qualifying conditions, receive payment of the one-parent family payment. In cases where both parents claim joint equal custody, neither can be considered to have main care and charge of the child and so a one-parent family payment cannot be paid.
The review of the one-parent family payment, published in September 2000, examined the issues surrounding joint custody agreements and the social welfare system. It considered a range of measures to afford these arrangements some recognition within the system. However, it was unable to suggest a solution which did not compromise the basis of the one-parent family payment, erode the effectiveness of payments such as child benefit or create other anomalies within the system. Accordingly, there are no plans at present to introduce arrangements along the lines suggested by the Deputy. However, in the circumstances outlined it may be possible for both parents to receive income tax relief through the lone parent's tax allowance. Details are available from the Revenue Commissioners.