Single Person Child Carer Credit (SPCCC)

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

To qualify for Single Person Child Carer Credit (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)
• or
• 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