Revenue eBrief No. 104/26
22 May 2026
Single Person Child Carer Tax Credit
Tax and Duty Manual Part 15-01-41 - Single Person Child Carer Credit - has been updated as follows:
- Paragraph 1 has been amended to remove a reference to One Parent Family Tax Credit which has not been available since 2013.
- References to the year 2026 have replaced references to earlier tax years.
- The table in Paragraph 1 has been updated to include the increased value of the credit for 2025 and 2026.
- Guidance on relinquishing a claim has been updated in Paragraph 5.
- References to entering a civil partnership have been removed as couples can no longer enter into a civil partnership in Ireland.
- Various minor corrections and rewordings have been made to the manual.