How to Claim the SPCCC in Ireland 2025: Step-by-Step Guide
The Single Person Child Carer Credit (SPCCC) is one of the most valuable tax credits available—worth €1,900 per year plus an increased standard rate tax band. Yet many eligible single parents don't claim it, often because they're unsure how.
Our specialists help single parents claim the SPCCC and other reliefs. Here's what you need to know about claiming this significant credit.
📊 SPCCC Overview
- Credit value: €1,900 per year
- Increased band: Extra €4,000 at 20% rate
- Who qualifies: Primary carer of qualifying child
- Backdate period: Up to 4 years
Who Can Claim the SPCCC?
You may qualify for the SPCCC if you:
- Are the primary carer of a qualifying child
- The child lives with you for the majority of the year
- You are not married or in a civil partnership (or are separated)
- You are not cohabiting with a partner
A qualifying child is typically under 18, or under 25 if in full-time education.
How Much Is It Worth?
The SPCCC provides two benefits:
- €1,900 tax credit – reduces your tax bill directly
- Increased standard rate band – an additional €4,000 taxed at 20% instead of 40%
For a higher earner, this can mean total annual savings of €2,700. Over four years, that's €10,800 in potential backdated claims.
💡 Real Example
Sinead is a single mother who never claimed the SPCCC. When we reviewed her tax, we backdated the credit for four years. Combined with rent credit and medical expenses, her total refund was €12,480.
How We Help You Claim
Our specialists handle the SPCCC claim for you:
- Confirm eligibility: We verify you meet all criteria
- Calculate value: Credit plus increased band benefits
- Backdate four years: Claim from 2021-2024 if eligible
- Find other reliefs: Rent credit, medical, work expenses
Other Reliefs for Single Parents
The SPCCC is often just part of your total refund. We also check for:
- Rent tax credit – up to €1,000/year
- Medical expenses – 20% relief for you and children
- Work expenses – for your profession
- Childcare support – if applicable
Single Parent? Claim Your SPCCC
Our experts will claim the SPCCC and find all your other reliefs too.
Start Your Tax Review →No refund, no fee • TAIN: 77632V
Frequently Asked Questions
What if I share custody?
The SPCCC goes to the primary carer—typically whoever the child lives with for more than half the year. Our team can advise on your specific situation.
Can I backdate the claim?
Yes, you can claim for up to four years. If you've been eligible since 2021 without claiming, you could be owed over €10,000.
What if my situation changed during the year?
The credit can be apportioned if your circumstances changed part-way through a year. Our specialists calculate the correct entitlement.