Single Person Child Carer Credit (SPCCC)

How do you qualify for the SPCCC?

Whether you can claim the SPCCC depends on your personal circumstances. In order to qualify 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 for which you are making a claim and in receipt of the basic Personal Tax Credit of €3,300.

Who is a qualifying child?

You may claim the SPCCC if your 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.
  • over 18 years of age at the start of the tax year, but is permanently incapacitated (see Incapacitated Child Tax Credit).

A foster child or a child in residential care does not qualify for the purposes of the SPCCC.

In some instances, custody may be determined by the courts. A custody order might give equal custody to both parents. Whoever receives the child benefit payment will be regarded as the primary claimant for the SPCCC. You will be entitled to relinquish the SPCCC to allow the other parent to claim if you do not need the credit.

What qualifies as full-time education?

Diplomas and degrees qualify as full-time education as your child would be required to attend lectures full-time. If your child is studying for an apprenticeship, this will qualify if the training time is full-time for at least two years.

Next: Primary and secondary claimants