What is the widowed parent tax credit?
You can claim this tax credit if you are a widowed parent (see ONE PARENT FAMILY TAX CREDIT below). The amount you can claim is:
(a) first year after bereavement: €3,600,
(b) second year after bereavement: €3,150,
(c) third year after bereavement: €2,700,
(d) fourth year after bereavement: €2,250,
(e) fifth year after bereavement: €1,800.
The tax credit is the lower of:
(a) the amount mentioned in (a)-(e) above for the year in question, or
(b) the amount which reduces your income tax liability to nil.