Single Person Child Carer Credit (SPCCC)

Primary and secondary claimants

The SPCCC is available to the primary claimant. You are the primary claimant if you meet all the qualifying conditions and have a qualifying child. Your child must live with you for the whole or greater part of the year, that is, for a period greater than six months. You can, however, give up your right to this credit and relinquish it to a secondary claimant.

As the secondary claimant, you too must meet all the qualifying conditions. Your child must reside with you for at least 100 days in the year. These do not have to be consecutive days. The greater part of a day is counted as a day. For example, Saturday morning until Sunday evening will be counted as two days. If your child is born during the tax year, Revenue will not reduce your claim on a pro-rata basis.

If you are a secondary claimant and Revenue withdraw your SPCCC, under Data Protection guidelines we cannot tell you why. Revenue can only advise that you no longer qualify for the SPCCC and will recommend that you check the qualifying conditions. Revenue will not divulge personal information regarding a claim to another individual.

You and your former partner may make a claim in respect of one child each. If you both meet all of the qualifying conditions, you can each make a claim for the SPCCC in your own right. Each child must be living with the parent making the claim.

If two individuals make a claim as primary claimants for one child, Revenue may request that you forward supporting evidence to show your entitlement to the SPCCC.

Next: Can you give up your SPCCC claim?