Single Person Child Carer Credit (SPCCC)

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

To qualify for the 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)
• or
• 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.

Next: Primary and secondary claimants