Single Parent Tax Credit (SPCCC)

Claim The Single Parent Tax Credit

This simple form provides the details needed to claim the Single Parent Tax Credit for up to the last 4 years.

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Single Parent Tax Credit

What is the Single Parent Tax Credit?

If you are a single parent who cares for a child on your own, you may be able to claim a Single Parent Tax Credit. This is otherwise known as the Single Person Child Carer Credit (SPCCC).

The value of the Single Parent Tax Credit is €1,650 per year and you may also be entitled to an increased rate band of €4,000. For example, in 2020, this would increase your standard rate band from €35,300 to €39,300.

By claiming the Single Parent Tax Credit, you could get a potential tax rebate of €2,450 for each of the last 4 years.

 

Who is eligible to claim the Single Parent Tax Credit?

To claim the Single Parent Tax Credit you must be a ‘single person’ with a ‘qualifying child’.

Revenue define a ‘single person’ as not being:

  • Jointly assessed for tax as a married person or civil partner
  • Married or in a civil partnership (unless separated)
  • Cohabiting (living with your partner for any part of the year)
  • Widowed or a surviving civil partner in the year of bereavement

What is a ‘qualifying child’ for the purpose of the Single Parent Tax Credit?

To be able to claim the Single Parent Tax Credit, the ‘qualifying child’ must meet any of the following conditions:

  • Born in the tax year that you are claiming for
  • Under 18 years of age at the start of the tax year
  • Over 18 years of age at the start of the tax year, but in full-time education
  • Your own child, an adopted child, or any child that you support and maintain at your own expense
  • Meets the qualifying criteria for Incapacitated Child Tax Credit

Full time education is regarded as all courses or programmes that include full-time (not part-time or evening) instruction at any university, college, or other educational establishment and apprenticeships for any trade or profession for a period of two years or more.

A foster child or a child in residential care is not considered to be a qualifying child.

 

What are ‘Primary’ and ‘Secondary’ claimants?

There are 2 types of claimants for the Single Parent Tax Credit. You can be either the ‘primary claimant’ or the ‘secondary claimant’.

Only one parent of a child can claim the Single Parent Tax Credit in a tax year, and you may only claim one tax credit, even if you care for more than one child.

The Single Parent Tax Credit is available to you if you are the ‘primary claimant’, or if the primary claimant has relinquished (given up) the credit to you as the ‘secondary claimant’.

To be a primary claimant:

  • you must meet the ‘single person’ and ‘qualifying child’ conditions set out above, and
  • your qualifying child must live with you for more than six months in the year.

If your child is born during the year, they must live with you for the greater part of the remainder of the year. For example, if your child is born on 1 July, they must live with you for more than three months in that year.

To be a secondary claimant:

  • you must also meet the qualifying conditions above, and
  • your qualifying child must live with you for at least 100 days in the year. The 100 days do not have to be consecutive days.

As a secondary claimant, you can only claim the Single Parent Tax Credit if:

  • there is a qualifying primary claimant for your child, and
  • the primary claimant has relinquished their claim to the credit to you.

However, if both parents meet the qualifying conditions for different children, both parents may make a claim for a different child.

 

How is the Primary Claimant determined?

In some instances, custody of the child may be determined by the courts. A custody order might give equal custody to both parents or guardians. If this is the case, whoever receives the child benefit payment will be regarded as the ‘primary claimant’ for the purposes of claiming the Single Parent Tax Credit.

Who can’t claim the Single Parent Tax Credit?

If you are the non-assessable spouse or civil partner you may claim the Single Parent Tax Credit in the year of separation. Although, if you are the assessable spouse or civil partner you cannot claim the Single Parent Tax Credit in the year of separation. This is because you keep the married person’s allowances.

If your spouse or civil partner dies you cannot claim the Single Parent Tax Credit in the year of bereavement. However, you may claim the Single Parent Tax Credit for the following tax years if you meet the qualifying criteria.

Likewise, if you cease to cohabit with your partner during the year, you cannot claim the Single Parent Tax Credit. If you meet all the requirements, you may be entitled to claim the Single Parent Tax Credit in the next tax year.

 

Why would a Primary claimant relinquish the Single Parent Credit?

The most common reason for the Single Parent Tax Credit being relinquished is because the primary claimant does not earn enough to benefit from the full credit.

The maximum refund for the credit is restricted by the amount of tax you actually pay. For example, if the primary claimant only pays €1,000 in tax, their maximum tax rebate will be €1,000. However, if the secondary claimant paid €3,000 in tax, they may be entitled to the maximum tax rebate for the credit of €2,450.

It is not uncommon for both parents to come to an arrangement in this case, whereby the primary claimant will relinquish the credit on the condition that the secondary claimant gives a portion of the refund to them. Although, this is a personal agreement between both parents that would be beyond the scope of a tax agent.

 

How long can you claim the Single Parent Tax Credit for?

You can claim the Single Parent Tax Credit until your qualifying child turns 18. If your qualifying child goes on to full-time further education, you can claim the credit until they finish that education.

As long as you meet the ‘qualifying child’ criteria you can continue to claim the Single Parent Tax Credit until there is a change in your personal circumstances. This includes getting married, reconciling with a former partner or beginning to cohabit. Where a change in personal circumstances does occur, you will still be entitled to the credit for that year, but it will be removed the year after.

Likewise, if you are a secondary claimant in receipt of the credit, and the primary claimant has a change in personal circumstances, you will still be entitled to the credit for that year. You can then only claim the credit in the following year if you are entitled to it as a primary claimant.

 

Further information and examples on the Single Parent Tax Credit (SPCCC) can be found here.

 

How do I claim the Single Person Child Carer Credit (SPCCC)?

To claim the Single Parent Tax Credit, just fill in our Full Review Form. This form will provide us with the details necessary to file the tax return(s) in which we can claim tax Single Parent Tax Credit, along with any additional tax credits you might be due for the last 4 years.

Alternatively, you can fill out our Quick Review Form, and contact us upon completion informing us of the tax credit(s) you are looking to claim.

If you are not entitled to the Single Parent Tax Credit, but would still like us to review your taxes, just complete our 50-second Quick Review Form.