How Much is the SPCCC Worth? 2025 Value & 4-Year Breakdown
The SPCCC is worth up to €2,700 per year in 2025 — comprising a €1,900 tax credit plus an increased rate band worth up to €800 in additional tax savings. If you've never claimed before, you can backdate for 4 years and potentially recover over €10,000.
SPCCC Value Breakdown for 2025
The Single Person Child Carer Credit provides two separate financial benefits:
Understanding the Tax Credit (€1,900)
The €1,900 SPCCC is a tax credit, not a tax deduction. This is an important distinction:
- Tax credit: Reduces your tax bill directly, euro for euro
- Tax deduction: Reduces your taxable income (worth less)
For example, if your calculated tax liability is €6,000, the SPCCC reduces it to €4,100. You save the full €1,900.
Understanding the Rate Band Increase
In addition to the tax credit, the SPCCC increases your standard rate tax band by €4,000:
If you earn more than €44,000, this increased band means €4,000 of your income is taxed at 20% instead of 40%. The saving: €4,000 × 20% = €800.
Backdating: How Much Can You Claim?
You can claim the SPCCC for the current year plus the previous 4 years. If you've been eligible but never claimed:
💡 Real Client Example
Sarah, a nurse from Dublin, had never claimed the SPCCC despite being eligible since 2019. When we reviewed her tax history, we claimed 4 years of backdated credits plus the current year. Her total refund: €8,340.
Frequently Asked Questions
Is the SPCCC worth €1,900 or €2,700?
Both figures are correct. The tax credit is €1,900. But you also get an increased rate band worth up to €800 if you earn over €44,000. The total benefit is up to €2,700.
Do I get €2,700 per child?
No. The SPCCC is per qualifying person, not per child. Whether you have one child or five, you receive one SPCCC totaling up to €2,700.
What if I only earn €30,000?
You'd still get the full €1,900 tax credit. You wouldn't benefit from the rate band increase since your income is already fully in the 20% band — but €1,900 is still significant!
Ready to Claim Your SPCCC?
Don't leave money on the table. Average single parent refund: €1,250+
Start Your Claim →TAIN: 77632V • No refund, no fee