Single Person Child Carer Credit (SPCCC)

How do you qualify for the SPCCC?

To qualify for SPCCC you must be a 'single person' with a 'qualifying child'.

As a single person you must not be:

  • jointly assessed for tax as a married person or civil partner
  • married (unless separated)
  • in a civil partnership (unless separated)
  • cohabiting (living with your partner)
  • widowed or a surviving civil partner in the year of bereavement.

If your child is born during the tax year, the credit will not reduce on a pro-rata basis for that year.

Who is a qualifying child?

A qualifying child is any of the following:

  • Born in the tax year that you are claiming for.
  • Under 18 years of age at the start of the tax year.
  • Over 18 years of age at the start of the tax year, but in full-time education. If your child is over 18, a yearly claim must be made.
  • Meets the qualifying criteria for Incapacitated Child Tax Credit.

A foster child or a child in residential care cannot be a qualifying child.

What is regarded as full-time education?

All courses or programmes that include full-time (not part-time or evening) instruction at any university, college or other educational establishment.

Apprenticeships for any trade or profession for a period of two years or more.

Next: Primary and secondary claimants