Single Person Child Carer Credit (SPCCC)

Overview

If you care for a child on your own you may be able to claim the Single Person Child Carer Credit (SPCCC). This child may be:

  • your own child
  • an adopted child
  • any child that you support and maintain at your own expense.

Only one parent or guardian of a child can claim the SPCCC in a tax year. You may only claim one credit, even if you care for more than one child.

This credit came into effect on 1 January 2014. It replaced the One Parent Family Tax Credit (OP1).

The value of this tax credit is €1,650 per year. This will reduce the tax you pay by €31.73 per week.

You may also be entitled to an increased rate band of €4,000. This is an additional €4,000 at the 20% tax rate. If you are due the SPCCC, then you are automatically due the increased rate band.

Next: How do you qualify for the SPCCC?