Tax Tips

A Quick Guide To The Single Person Child Carer Credit

Single Person Child Carer Credit (SPCCC)

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 to the Single Person Child Carer tax credit, we’ve answered some of the most frequently asked questions.

 

1. How much is this tax credit worth?
2. Who is eligible to claim the credit?
3. How long can you claim the tax credit?
4. How is a “single parent” defined?
5. How is the credit transferred to another caregiver?
6. When did this replace the one person family tax credit?

 

1. How much is this tax credit worth?

The value of the Single Person Child Carer Tax Credit is €1,750 per annum.

 

2. Who is eligible to claim the credit?

  • Those who were not cohabiting with a partner.
  • You have dependent children (including children over 18 who are in full-time education).
  • Your child resides with you for the whole or the greater part of that year of assessment (i.e., a period greater than six months)
  • Or if you are not the primary carer, for a period of 100 days or greater in a year.

3. How long can you claim the tax credit?

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 caregiver?

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 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 act. Providing that you can prove that the child/children in question live with you for most 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.

 

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