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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

Non-resident claimants

If you live abroad and have no income in Ireland, you are not entitled to Single Person Child Carer Credit (SPCCC).

What if I am non-resident with an income in Ireland?

If you do not live in Ireland, but some, or all, of your income is taxable here, you can claim the SPCCC.

The rules for tax credits for non-residents decide if you receive a portion, or all, of the credit.

Relinquishing the SPCCC to a secondary claimant

Where you are entitled to claim the SPCCC, you will also be able to relinquish it.  An Irish resident secondary claimant will receive the whole credit.

If you are not entitled to the SPCCC, you cannot relinquish it.

Published: 11 February 2025 Print this page

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