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