SPCCC – Single Person Child Carer Credit

The Single Person Child Carer Credit has replaced the One – Parent Family Credit.

This operates differently from the One – Parent Family Credit as this is available to the primary claimant.

The primary claimant is the individual with whom the child resides with for the whole or greater part of the year. The primary claimant can either be the child’s parent or an individual who maintains the child at his or her expense. This claimant is entitled to the credit in respect of a qualifying child.

A qualifying child is a child who is

  • born in the tax year
  • under 18 years of age at the start of the tax year
  • who is over 18 years of age at the start of the tax year but in receipt of full time education
  • who is over 18 years of age at the start of the tax year is permanently incapacitated and was incapacitated before the age of 21 years or if the incapacity happened after age 21 it occurred while he or she was in receipt of full time education

Only one credit will be issued to the primary claimant of any qualifying child i.e. if there are 2 / 3 children only one credit will be assigned.

If the primary claimant gives up the right to this credit to the secondary claimant, the child must reside with the secondary claimant for at least 100 days per year to qualify.

If the primary claimant gives up the entitlement to the credit, this surrender will remain in place until such time as the primary claimant withdraws it. The credit will be restored to the primary claimant at the beginning of the tax year following the withdrawal.

A claimant whether primary / secondary must not be –

  • jointly assessed
  • married
  • in a civil partnership
  • cohabiting
  • widowed or a surviving civil partner in the year for which he / she is making a claim.

The value of this credit is €1,650 per annum. This will reduce your tax liability by €31.73 per week. As the primary claimant you would need to fill out a form called SPCC1 to claim this credit. As a secondary claimant (the primary claimant has given you the right to the credit) you must complete part A and B of form SPCC2. This form should be sent to the Revenue office.


For More on the Single Person Child Carer Credit and other Allowances read:

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