## What it is
The Single Person Child Carer Credit (SPCCC) is a tax credit for unmarried, separated, divorced, widowed, or surviving civil partner taxpayers who have a qualifying child residing with them for the majority of the year.
In 2026 the credit is €1,750. The recipient also benefits from an increased Standard Rate Cut Off Point of €48,000 instead of €44,000.
## Who qualifies
To qualify:
- You are not married, in a civil partnership, or cohabiting
- You have a qualifying child living with you for more than 6 months of the year (or for more nights than with the other parent)
- You are not jointly assessed with another person
A qualifying child is:
- Under 18, or
- Permanently incapacitated and unable to support themselves, or
- Aged 18 or over but in full time education
## Primary and secondary claimants
Only one claim per child is permitted. The "primary claimant" is the person with whom the child lives for the greater part of the year.
The primary claimant can choose to relinquish the credit to a "secondary claimant", typically the other parent, if the child spends at least 100 nights per year with them. The secondary claimant then receives the credit.
## Worked example, primary claimant
Niamh is a single mother with one child residing with her year round. She earns €45,000.
- SRCOP: €48,000 (extended)
- Tax at 20 percent on €45,000 = €9,000
- No tax at 40 percent
- Less Personal Tax Credit: €2,000
- Less Employee PAYE Credit: €2,000
- Less SPCCC: €1,750
- Annual PAYE: €3,250
Without the SPCCC and extended SRCOP, Niamh's tax bill would be approximately €1,750 higher.
## How to claim
Apply through Revenue myAccount under "Credits" and provide details of the qualifying child. You can claim back up to four years of unclaimed credits.
## Common pitfalls
- Cohabiting partners cannot claim, even if not married
- Splitting time 50/50 between parents requires careful documentation to determine who is primary
- Forgetting to remove the credit when circumstances change (e.g. marriage) can lead to under deduction at year end
## Educational notice
Family tax matters are sensitive. Always seek professional advice if circumstances are complex, particularly during separation or divorce.