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Single Person Child Carer Credit (SPCCC)

  1. Overview
  2. How do you qualify for the Single Person Child Carer Credit (SPCCC)?
  3. Primary and secondary claimants
  4. How do you claim the Single Person Child Carer Credit (SPCCC)?
  5. Can you give up your SPCCC claim to a secondary claimant?
  6. Changes in personal circumstances for current claimants
  7. Claims in year of separation or bereavement
  8. Non-resident claimants

Overview

If you care for a child on your own, you may be able to claim the Single Person Child Carer Credit (SPCCC). This child may be:

  • your own child
  • an adopted child
  • or
  • any child that you support and maintain at your own expense.

Only one parent or guardian of a child can claim the SPCCC in a tax year. You may only claim one credit, even if you care for more than one child.

This credit came into effect on 1 January 2014. The value of this tax credit is €1,900 for 2025. This will reduce the tax you pay by €36.55 per week. To see the value of the credit for previous years, please see the Tax rates, bands and reliefs charts.

You may also be entitled to an increased rate band of €4,000. This is an additional €4,000 at the 20% tax rate. If you are due the SPCCC, then you are automatically due the increased rate band.

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

Published: 01 January 2025 Print this page

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