Single Person Child Carer Credit (SPCCC)

Overview

You can claim the SPCCC if you care for a child on your own. This child may be your own child, an adopted child or any child that you support and maintain. Only one parent can claim the SPCCC in a tax year. The SPCCC is only granted to one claimant for the full tax year.

This credit came into effect on 1 January 2014. It replaced the One Parent Family Tax Credit (OP1).

The value of this tax credit is €1,650 per year. This will reduce the tax you pay by €31.73 per week.

You may also be entitled to an increased rate band of €4,000 per annum. This is an additional €4,000 at the 20% tax rate. If you are due the SPCCC, then you are automatically due the increased rate band.

Next: How do you qualify for the SPCCC?