Who qualifies
A single parent or guardian with whom a qualifying child resides for the greater part of the year, claimable by only one carer per child.
How to claim
Apply on Form SPCC1 through myAccount Manage Your Tax. The other parent must complete a relinquishment form if they are the primary claimant but wish to pass the credit to the secondary carer.
Detailed explanation
The Single Person Child Carer Credit, often abbreviated to SPCCC, replaced the older One Parent Family Credit in 2014. From 2026 it is worth 1,900 euro and increases the standard rate band by 4,000 euro, taking the band from 44,000 to 48,000 euro for a primary claimant. Only one credit is granted per child, and only the primary carer (the parent or guardian with whom the child lives for more than half the year) is automatically entitled. The primary carer can elect to relinquish the credit to a secondary claimant who has the child for at least 100 days in the tax year, provided the primary carer signs Form SPCC2. Cohabiting couples are excluded; the claimant must not be jointly assessed with a spouse, civil partner or cohabitant. The qualifying child must be under 18 at the start of the year, or in full-time education or permanently incapacitated if older. Foster children resident with the carer also count provided the placement is continuous for at least the greater part of the year. The credit cannot be split between two parents, which is a frequent source of disputes after separation; Revenue will follow the legal residency arrangement set out in court orders or Tusla agreements. If circumstances change mid-year, the claimant must update myAccount within four weeks to avoid an end-of-year underpayment.
Worked example
Eoin is separated and his daughter lives with him for the school year. He earns 50,000 euro. With SPCCC his standard band is 48,000 euro. Tax: 20 percent on 48,000 = 9,600, plus 40 percent on 2,000 = 800. Less Personal Credit 2,000, PAYE Credit 2,000, SPCCC 1,900 leaves 4,500 euro income tax, saving him about 2,300 euro versus a single non-carer.