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This allowance ceases in 2000. There is no equivalent in 2001. It is replaced by Children's Tax Credit for 2002 and 2003 which changes to a non-taxable credit from 2004 onwards.
The allowance may be claimed by a person who is single, separated, divorced or widowed on behalf of a child living with them for all or part of the fiscal year.
This allowance may also be claimed by a woman in the year of marriage.
A man may also claim the allowance instead of married couples allowance in the year of marriage, see Married Couple. He may also claim the allowance if married and his wife was unable to look after herself throughout the fiscal year. From 6/4/97 onwards a married woman may also claim this allowance if her husband is incapacitated.
Enter details of the claim on the main screen:
A child must be selected from the database of the client's children. This is accessed by clicking the magnifying glass to the right of the child's surname on the screen shown above.
If one or more children have been entered on the database, a list will be displayed:
If no children have been entered (or if clicked on new or change, above) the following screen is displayed:
Other person(s) claiming allowance for child:
Click OK on the main APA screen to save any changes.
Child receiving full time education/training. If the child is under 16, IRIS will display a warning message before displaying the following screen:
Click OK on the main APA screen to save any changes.
Living as husband and wife but not married AND more than one child in household:
Click OK on the main APA screen to save any changes.
Because spouse unable to look after herself:
Click OK on the main APA screen to save any changes.
