Single Person Child Carer Credit (SPCCC)
How do you qualify for the Single Person Child Carer Credit (SPCCC)?
To qualify for Single Person Child Carer Credit (SPCCC), you must be a ‘single person’ with a ‘qualifying child’.
As a single person you must not be:
- jointly assessed for tax as a married person or civil partner
- married (unless separated)
- in a civil partnership (unless separated)
- cohabiting (living with your partner)
- widowed, or a surviving civil partner, in the year of bereavement.
If your child is born during the tax year, the credit will not reduce on a pro-rata basis for that year.
Who is a qualifying child?
A qualifying child is any of the following:
- Born in the tax year that you are claiming for.
- Under 18 years of age at the start of the tax year.
- Over 18 years of age at the start of the tax year, but in full-time education. If your child is over 18, a yearly claim must be made.
- Meets the qualifying criteria for Incapacitated Child Tax Credit.
A foster child, or a child in residential care, cannot be a qualifying child.
What is regarded as full-time education?
All courses or programmes that include full-time (not part-time or evening) instruction at any university, college or other educational establishment.
Apprenticeships for any trade or profession for a period of two years or more.
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