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Single Person Child Carer Credit (SPCCC)

  1. Overview
  2. How do you qualify for the Single Person Child Carer Credit (SPCCC)?
  3. Primary and secondary claimants
  4. How do you claim the Single Person Child Carer Credit (SPCCC)?
  5. Can you give up your SPCCC claim to a secondary claimant?
  6. Changes in personal circumstances for current claimants
  7. Claims in year of separation or bereavement
  8. Non-resident claimants

How do you claim the Single Person Child Carer Credit (SPCCC)?

You only make one claim, regardless of how many qualifying children you have.

How to claim as a primary claimant

You can use myAccount to claim the Single Person Child Carer Credit (SPCCC). If you are unable to use myAccount, you may complete parts A and C of Form SPCC1.

If you pay tax under the self-assessment system, you claim the SPCCC through Revenue Online Service (ROS) on your Income Tax Return (Form 11).

How to claim as a secondary claimant

You can only claim SPCCC when the primary claimant has given up his or her claim to you.

To claim the SPCCC you complete Form SPCC2. This form cannot be completed online.

Next: Can you give up your SPCCC claim to a secondary claimant?

Published: 21 August 2022 Print this page

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