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), or the Single Parent Tax Credit as it is otherwise known. However, a great deal of confusion surrounds this tax credit, as many people are unsure of what exactly is involved.
To help you understand what you’re entitled to with regard to the Single Person Child Carer tax credit, we’ve answered some of the most frequently asked questions.
Single Person Child Carer Credit FAQs
1. How Much is the Single Parent Tax Credit Worth?
The value of the Single Person Child Carer Tax Credit is €1650 up to 2023 and then €1750 from 2024.
2. Who is Eligible to Claim the Single Person Child Carer Credit?
You are eligible to claim the SPCCC if:
- You are 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 Single Parent 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 SPCCC 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 SPCCC Replace the One-Person Family Tax Credit?
The SPCCC replaced the One Person Family credit on the 31st of December 2013.
7. How Do You Apply For The Single Parent Tax Credit In Ireland?
To apply for the SPCCC, you have two options. You can use the Revenue’s online service, myAccount or you can make the process as simply as possible and use Irish Tax Rebates.
For the first option, the primary claimant must provide the child’s details, including their name, date of birth, and PPS number. If you’re unable to use myAccount, you may complete parts A and C of Form SPCC1. Secondary claimants need to complete Form SPCC2.
For the second option, letting us help you apply, all you have to do is fill out our 60 second application form.
8. What Happens if Your Circumstances for SPCCC Change?
If your circumstances change (e.g., you start cohabiting, marry, or enter into a civil partnership), you must inform Revenue as you may no longer be eligible for the SPCCC. If you become a single parent again, you can reapply for the credit.
9. Can You Claim Other Credits Alongside SPCCC?
Yes, you may be eligible for other credits, such as the Incapacitated Child Tax Credit, the Widowed Parent Tax Credit, personal tax credits and other relevant tax reliefs, depending on your circumstances.
10. Can Both Parents Claim the Single Person Child Carer Tax Credit?
No, only one parent or guardian can claim the SPCCC for a qualifying child in any given tax year. However, if there are multiple qualifying children, different parents or guardians may each claim the SPCCC for different children.
11. What is the Impact of SPCCC on Child Maintenance Payments?
Receiving the SPCCC does not impact the legal responsibility of both parents to maintain their children. Child maintenance payments are separate, not tax deductible and are determined based on both parents’ means and circumstances.
12. How Does SPCCC Interact with Other Social welfare Payments?
Receiving the SPCCC shouldn’t affect other social welfare payments you may be entitled to. However, it’s always important to check with the relevant authorities to understand how these interactions may impact your overall benefits.
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