Extra half-share for people living alone restricted to those who raised a child alone for five years

Article 92 of the 2009 Finance Act restricts the extra half family quotient share for single, divorced or widowed people living alone who had children to taxpayers who bore, exclusively or mainly, the cost of a child for at least five years while living alone. Taxpayers who had the half-share in 2008 without meeting this condition keep it on a transitional basis for 2009 to 2011 income, with the benefit capped at €855 for 2009, €570 for 2010 and €285 for 2011.