Tax Tips

A quick guide to the single person child carer credit

Are you a single parent or the primary guardian of a child/children? If so, you may be eligible to receive the Single Person Child Carer Credit (SPCCC). However, a great deal of confusion surrounds this credit, as many people are unsure of what exactly is involved.

To help you understand what you’re entitled to with regards the Single Person Child Carer tax credit, we’ve answered some of the most frequently asked questions.

tax back, child care

1. How much is this tax credit worth?

In the 2014, 2015 and 2016 tax years, the value of the SPCC tax credit is €1,650 per annum.

2. Who is eligible to claim the credit?

Where child/children must live with you for the majority of the year, and you pay for their living costs, you may be eligible to claim the SPCC tax credit. Only one person can claim this tax credit back.

3. How long can you claim the tax credit for?

You can claim the tax credit until the tax year that your dependent turns 18 years of age. If your dependent is over 18 years of age, but still in full-time education, you may claim the credit until they complete their education. Similarly, if your dependent is over 18, but is permanently incapacitated, you may be eligible to claim this tax credit indefinitely.

4. How is a “single parent” defined?

To be classified as a “single parent”, you cannot be cohabiting, married or in a civil partnership (unless you’re separated) or have your taxes jointly assessed as a married person or civil partner.

5. How is the credit transferred to another care giver?

To transfer this tax credit to another claimant, you must first relinquish your own claim. The second claimant then needs to submit their claim to Revenue. However, they must have the child live with them at least 100 days a year in order for their claim to be successful.

Moreover, if you should be the recipient of the credit for a qualifying child, but it’s been granted to another recipient, you can take action. Providing that you can prove that the child/children in question lives with you for the majority of the year, Revenue can decide to re-award the tax credit and you may be eligible to claim tax back.

6. When did this replace the one person family tax credit?

The SPCCC replaced the One Person Family credit on the 31st of December 2013.

Ready to claim tax back? Apply Online to start the process or get in touch for more advice on how to claim tax back.