Can I claim the Single Person Child Carer Credit?
Yes if you're a single person caring for a qualifying child who lives with you for most of the year. The Single Person Child Carer Credit (SPCCC) is worth €1,900 for 2026, and recipients also get a €4,000 increase in the standard-rate tax band. It goes to the primary claimant — the person the child lives with for the whole or greater part of the year (more than 6 months). You must be a "single person" (not married, in a civil partnership, or cohabiting) and have a qualifying child. A primary claimant can relinquish the credit to a secondary claimant, who must meet the same conditions except the "greater part of the year" rule, and show the child lives with them at least 100 days a year. You claim via Revenue myAccount or Form SPCC1. In short: yes, for the primary single carer.
📋 The rules
- Worth €1,900 in 2026 plus a €4,000 band increase
- Goes to the primary claimant (child lives with them most of the year)
- You must be a single person (not cohabiting)
- Only one SPCCC per child, and one per person
- Claim via Revenue myAccount or Form SPCC1
🔓 Exceptions
- The primary claimant can relinquish it to a secondary claimant
- The secondary claimant needs the child for at least 100 days a year
- Only one SPCCC even if you care for several children
⚠️ Penalties & fines
There are no fines, but if you're cohabiting (living with a partner as a couple) you're not a "single person" and aren't entitled — claiming wrongly can lead to Revenue recovering the credit. The credit is €1,900 with a €4,000 standard-rate band increase, and only the primary claimant (the parent the child mainly lives with) gets it. A second parent can only claim it if the primary claimant formally gives it up and the 100-day test is met. Only one SPCCC is available per child, and you can only ever hold one even if you care for more than one child. Beware a myth: "both separated parents can each claim it" is false — only the primary claimant gets it, unless they relinquish it to the other parent. To claim: apply via myAccount or Form SPCC1.
📎 Official sources
- Citizens Information — Single Person Child Carer Tax Credit →
- Revenue — Single Person Child Carer Credit →
- Revenue — how to qualify for SPCCC →
❓ Frequently asked
What is the Single Person Child Carer Credit?
The Single Person Child Carer Credit, or SPCCC, is a tax credit worth €1,900 in 2026 for a single person who cares for a child. Recipients also get a €4,000 increase in their standard-rate tax band, meaning more of their income is taxed at the lower rate. It's claimed through Revenue.
Who can claim it?
You must be a single person — not married, in a civil partnership, or cohabiting with a partner — and care for a qualifying child who lives with you for the whole or greater part of the year, meaning more than six months. The credit goes to this primary claimant. If you're cohabiting as a couple, you don't qualify.
Can both parents claim it?
No, not at the same time. Only the primary claimant — the parent the child mainly lives with — gets the credit. However, that parent can choose to relinquish, or give up, the credit to the other parent, the secondary claimant, who must then show the child lives with them for at least 100 days in the year.
What if I have more than one child?
You can only ever hold one Single Person Child Carer Credit, regardless of how many children you care for. The credit isn't multiplied by the number of children. So a single parent of three children still receives just one SPCCC of €1,900, along with the single €4,000 standard-rate band increase.
How do I claim the credit?
You claim the Single Person Child Carer Credit online through Revenue's myAccount service, or by completing Form SPCC1. You'll need details of the qualifying child and confirmation that you meet the conditions. If you're the primary claimant relinquishing it to the other parent, there's a process for that through Revenue too.
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