Single Person Child Carer Credit

Introduction

The Single Person Child Care Credit (SPCCC) is a tax credit that is available to a single person who is a parent of a child or who has custody of and maintains a child who is living with him or her.

Note: In all cases, where the qualifying child* is aged over 18 a yearly claim must be made.

Leaflet IT74 outlines the circumstances in which the SPCCC can be claimed. Further information can also be found in our pdfFrequently Asked Questions (PDF, 365KB).

How do I make a claim?

Primary Claimant - either complete pdfForm SPCC1, (PDF, 155KB) sign the declaration and send it to your Revenue office or submit a claim via PAYE Anytime.

To relinquish a claim in favour of another claimant, complete pdfForm SPCC1, (PDF, 155KB) including the relinquishment section, sign the declaration and send it to your Revenue office. The facility to relinquish this tax credit to a secondary claimant is not available on PAYE Anytime.

Secondary Claimant - complete Form pdfForm SPCC2, (PDF, 166KB) sign the declaration and send it to your Revenue office. The primary claimant must have relinquished their entitlement to the credit in order for the secondary claimant to make a claim.

Main Features

The main features of this tax credit are:

  1. The primary claimant is the individual with whom the child resides for the whole or greater part of the year. The primary claimant must be either the child’s parent or the individual in whose care the child is and who maintains the child at his or her own expense for the whole or greater part of the year. This claimant is entitled to the credit in respect of a qualifying child.
  2. A qualifying child* is a child:
    • Who is born in the tax year, or
    • Who is under 18 years of age at the start of the tax year, or
    • Who is over 18 years of age at the start of the tax year but in receipt of full-time instruction, or
    • Who is over 18 years of age at the start of the tax year but 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 instruction.

The *qualifying child must be either the individual’s own child or a child who is in the custody of the individual and who is maintained by that individual at his or her own expense for the whole or greater part of the year.

  1. Only one credit in respect of any qualifying child is available and an individual who is a primary claimant for more than one qualifying child can only get one tax credit in respect of those children.
  2. If the primary claimant gives up the credit in favour of a secondary claimant then that person may claim the credit, provided they satisfy the relevant qualifying criteria. The child must reside with the secondary claimant for a period not less than 100 days on aggregate in the year.
  3. Where a primary claimant surrenders his or her entitlement to the credit and he or she has more than one qualifying child, then two or more secondary claimants may be entitled to claim the credit, provided all qualifying conditions are met.
  4. Where a primary claimant surrenders his or her entitlement to the credit, this surrender (relinquishment) of the credit will remain in place until the primary claimant withdraws it. The primary claimant will have the credit restored to him or her at the beginning of the tax year following receipt of the withdrawal; (i.e. primary claimant withdraws surrender on 15th May 2015; SPCCC will be restored for tax years 2016 onwards).
  5. Where the person who is the primary claimant retains the credit, no other individual can get a credit for any of the children in respect of whom that person acts as primary claimant.
  6. A claimant, whether a primary or secondary claimant must not be:
    • jointly assessed to tax as a married person or civil partner
    • married (unless separated)
    • in a civil partnership (unless separated)
    • cohabiting, or
    • widowed or a surviving civil partner in the year for which he or she is making a claim.

What do I do if I do not receive the tax credit but believe that I am entitled to it or if Revenue allocates the credit to me but I am not entitled to it?

  1. If you are not allocated the tax credit but wish to claim it you should complete Form pdfForm SPCC1, (PDF, 155KB) and submit it to your Revenue office - the postal address can be found in our Contact Details section. Alternatively, a claim can be made using PAYE Anytime which can be accessed via myAccount.
  2. If you are allocated the tax credit but are not entitled to it because, for example, the child is not residing with you for most of the year, or is no longer in receipt of full-time instruction, then you must notify your Revenue office of your change in circumstances as soon as possible and request that the credit be withdrawn.
  3. If you are allocated the tax credit but wish to give it up to a secondary claimant then you should complete pdfForm SPCC1, (PDF, 155KB), sign the appropriate declaration giving up the tax credit and submit it to your Revenue office.
  4. If you qualify as a secondary claimant and are aware that the primary claimant is willing to give up the tax credit in your favour, then the primary claimant should complete pdfForm SPCC1, (PDF, 155KB), sign the appropriate declaration giving up the tax credit and submit it to his or her Revenue office. You should complete pdfForm SPCC2, (PDF, 166KB) and submit it to your Revenue office.
  5. If you believe you qualify as the primary claimant in respect of a qualifying child but the tax credit has been granted to another individual you should complete pdfForm SPCC1, (PDF, 155KB) and submit it to your Revenue office together with any relevant evidence in support of your claim that the child resides with you for the whole or greater part of the year. The primary claimant will be decided on the basis of the facts in the case. In the event of a dispute an appeal against the determination by Revenue can be made to the Appeal Commissioners.

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