Single Person Child Carer Credit (SPCCC)

How do you claim the Single Person Child Carer Credit (SPCCC)?

You can only make one claim, regardless of how many qualifying children you have.

How to claim as a primary claimant

You can use myAccount to claim the Single Person Child Carer Credit (SPCCC). To make a claim in the current tax year, please follow these steps:

1. sign into myAccount
2. click on 'Manage your tax 2024' in 'PAYE Services'
3. select 'Add new credits'
4. select ‘You and your family’ and then ‘Single Person Childcare Credit’ to add it as a credit
5. click 'Next' and then input the number of dependent children you have
6. input your child's name(s), date of birth and PPS number(s)
7. input the name of their school or college
8. complete and submit the form.

If you are unable to use myAccount, you may complete parts A and C of Form SPCC1.

Note

Revenue may request you to submit a SPCC1 form, after you make your claim on myAccount.

If you pay tax under the self-assessment system, you claim the SPCCC through Revenue Online Service (ROS) on your Income Tax Return (Form 11).

How to claim as a secondary claimant

You can only claim SPCCC when the primary claimant has given up his or her claim to you.

To claim the the SPCCC, as a secondary claimant, you must complete Form SPCC2. This form cannot be completed online.

Next: Can you give up your SPCCC claim to a secondary claimant?