Single Person Child Carer Credit (SPCCC)

Changes in personal circumstances

If your personal circumstances change during the year the SPCCC will not be removed. However, you will need to contact us to remove the credit for the following tax year.

Examples of changes in personal circumstances are if you:

  • get married
  • reconcile with an estranged spouse
  • cohabit
  • register a civil partnership.

This applies regardless of whether you are the primary or secondary claimant.

Both primary and secondary claimants are obliged to notify Revenue, if aware, of any of the above changes.

If you cease to cohabit with your partner during the year, you cannot claim the SPCCC. If you meet all the requirements you may be entitled to claim the SPCCC the following tax year.

What if I separate from my spouse or civil partner?

You may claim the SPCCC in the year of separation if you are the non-assessable spouse. You must meet all the conditions to qualify.

If you are the assessable spouse you are not due the SPCCC in the year of separation. This is because you keep the married person's allowances.

Death of a spouse

If your spouse or civil partner dies and they were the assessable spouse, you cannot claim the SPCCC in that year. You are entitled to claim the increased basic Personal Tax Credit instead.

If your spouse or civil partner dies and they were the non-assessable spouse, you cannot claim the SPCCC in that year. You, as the surviving spouse or civil partner, claim the full Personal Tax Credit instead. You may claim the SPCCC for the following tax years if you meet the qualifying criteria.

Next: Non-resident claimants