How Separation or Divorce Affects the SPCCC in Ireland 2025

📋 Maximising Your SPCCC Entitlement

The Single Person Child Carer Credit (SPCCC) is one of the most valuable tax credits available, worth €1,900 annually. Here's how to ensure you're getting everything you're entitled to:

Who Is the Primary Claimant?

Only one parent can be the "primary claimant" for the SPCCC. This is usually the parent the child lives with most of the time. However, the rules around shared custody can be complex. If you have your child for at least 50% of the time, you should investigate your eligibility.

Relinquishing the Credit

If one parent doesn't need the SPCCC (perhaps they have low income), they can relinquish it to the other parent who may benefit more. This requires completing Form SPCCC1 and can result in significant tax savings for the family overall.

Additional Benefits for Single Parents

Beyond the €1,900 credit itself, the SPCCC comes with an increased standard rate tax band. This means you can earn more before paying the higher 40% rate of tax. The increased band is worth €4,000, meaning your 20% tax band extends to €48,000 instead of €44,000.

Changes in Circumstances

If your circumstances change (separation, reconciliation, or change in custody arrangements), you need to inform Revenue. Getting this right ensures you claim correctly and avoid any issues with Revenue later.

How MyTaxRebate.ie Helps Single Parents

We specialise in helping single parents navigate the complex SPCCC rules. Our team ensures you're claiming correctly as either the primary claimant or through a relinquishment arrangement, and we identify all other credits and reliefs you're entitled to. Many single parents receive refunds of €2,000+ through our service.