Single Person Child Carer Credit (SPCCC)
How do you claim the 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 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 Form 11 tax return.
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?