Single Person Child Carer Credit (SPCCC)
If you are the primary claimant, you live abroad and have no income in Ireland you are not entitled to the SPCCC. As you are not entitled to the credit you cannot relinquish it. In general, if you are not resident in the State, you are not entitled to any allowances, deductions or reliefs.
If you have income chargeable to tax under the Irish tax system, you have an entitlement to the SPCCC. This credit may be restricted on a pro-rata basis related to your non-Irish income. Tax credits can be apportioned on a pro-rata basis where a non-resident individual has some income arising in the State.
If your Irish source of income is 75% or more of your total income from all sources, full tax credits can be granted. In these circumstances you can relinquish the tax credit to a secondary claimant.