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Claiming the Single Person Child Carer Tax Credit: A Simple Guide

Written by Administrator on January 27, 2015

It was good while it lasted – but gone are the days when both parents could claim the One Parent Family Tax Credit (OPFTC) if they weren’t co-habiting and the child stayed with you at least one night during the year.

From the 1st January 2014, the OPFTC was replaced with the Single Person Child Carer Credit (SPCCC). The key difference between them is that only one parent can claim the credit and that is generally the person with whom the child lives for the whole or greater part of the year.

One Parent Family Tax Credit is now the Single Person Child Carer Credit (SPCCC)

One Parent Family Tax Credit is now the Single Person Child Carer Credit (SPCCC)

Already, I have had clients questioning why they aren’t receiving this credit in their 2014 tax claim and really the answer was down to a Revenue shortcut for its implementation.

Not getting the One Parent Family Tax Credit anymore? Here’s why…

The introduction of the new SPCCC posed a bit of a problem for Revenue as they couldn’t be sure who was entitled to claim it. So from 1 January 2014, it adopted the approach of automatically allocating the credit to those people who had claimed the OPFTC in 2013 and were in receipt of the Child Benefit.

According to Revenue’s website, “this approach [was] taken on the assumption that, in line with Department of Social Protection’s guidelines in relation to parents who reside in separate households, Child Benefit is generally payable to the parent with whom the child resides for most of the time.”

Now, in many situations this has been allocated correctly, but in others it may not be the best option.

Who should get the Single Person Child Carer Tax Credit?

Revenue’s assumption for automatically allocating the credit to individuals in receipt of the Child Benefit is fair enough – however, as a Tax Agent, I can see that the value of this credit will be wasted for many people.

This happens because in many cases the person who fits Revenue’s criteria for the SPCCC, may be on a low income or may not be working at all – so the value of the credit is not used as they have not paid enough income tax.

In this situation, the best option for maximising the value of the tax credit is for the person who has been allocated the credit to transfer the SPCCC to the mother/father of the child, so long as they meet the following criteria:

  • The child resides with them for at least 100 days in the year (Revenue defines “a day” as the “greater part of the day”)
  • They are not married, in a civil partnership or co-habiting with a partner

This process is fairly straightforward and just requires both parties to fill out a bit of paperwork. But, most importantly, it ensures that the value of the credit is received and not left in the Government’s piggy bank. And since the credit is worth €1,650, it’s definitely worth getting the best benefit from it.

Transferring the Single Person Child Carer Tax Credit

Surrendering the tax credit is a fairly simple process, but understandably some parents have been concerned that once relinquished, they will have lost it forever. However, this is not the case.

Revenue states that “where [a person] gives up his or her entitlement to the credit, this surrender (relinquishment) of the credit will remain in place until such time as [they] withdraw it.” This means that should your circumstances change and you start paying enough income tax to benefit from the tax credit, then you can simply withdraw the transfer and the tax credit will be reassigned to you for the following tax year; i.e. if you withdraw the surrender on 15th May 2015, the tax credit will be restored for tax years 2016 onwards.

Of course, from 2011 – 2013, you can both still claim the OPFTC, but from 2014 onwards, this is restricted to one person.

Need Help?

Sometimes it’s better to leave it to the experts – that’s what we’re here for after all! At Red Oak, our trained Tax Experts are the best in the game at maximising your tax refund. Plus, you’ll also get your own personal Tax Agent who will look after your claim from start to finish – and keep you updated with its progress along the way.

To let the expert sort out your claim, apply here.

Mokesčių grąžinimas Возврат налоговWritten by Dalia Simanskyte

I thrive on getting my clients the best possible refund. With a history in payroll, I have an understanding of what happens on both sides of the fence. So, I also like to help my clients understand more about their taxes – particularly my Russian or Lithuanian speaking clients. Being from Lithuania myself, I understand that it can be very difficult to get your head around a new tax system.

Posted Under: Single Parents, Tax Refunds

64 replies to “Claiming the Single Person Child Carer Tax Credit: A Simple Guide

  1. Lucas

    Hi… quick question. I’m in the situation where my childs mother has remarried and I am still single. The credit was removed from me and as the mother is now married she does not have a credit to ‘relinquish’ to me. So even though my circumstances haven’t changed (i.e. below average wage) I have €1,650 less to spend on my child. Any advice on whether it’s possible for me to get the new one parent payment … the mother would happily ‘relinquish’ the credit if it existed ! I have spoken to someone in Revenue who said it was unfortunate but nothing they could do !

    Reply

    1. Post Author Administrator

      Lucas,
      Thanks for the comment – you have described the situation perfectly and unfortunately that is the normal situation.

      The Single Person Child Carer Credit (SPCCC) in operation since 2014 is given to the “Primary Carer”. The Primary Carer is deemed to be the person in receipt of the Child Benefit, this is normally by default the mother. The Primary carer can, if they themselves satisfy all eligibility criteria, relinquish the SPCCC to the other parent. But if they are not eligible, they cannot transfer. Typically they are not eligible if they are married or living with a partner.

      Since Revenue deem the primary carer to be the person in receipt of the Child Benefit, in theory whoever gets the Child Benefit, whether Mother or Father, has first claim on the the SPCCC. Clearly, transferring the Child Benefit from the Mother to Father would have it’s own issues, so very much something for each person to individually consider.

      Thanks for the excellent example, appreciate you sharing and hope this helps.
      John

      Reply

  2. Paul

    Hi my child is 6 years of age Iv never claimed back for him he lives in mine half the week and lives with his mother also we are no longer together me and her I pay her 50euro each week for the last 5 r 6 years can I claim back for my child and if so how do I do so .. Thanking you

    Reply

    1. Post Author Administrator

      Hi Paul,
      If both you and your childs mother are single, and she is not using a tax credit for single parents, she can pass this on to you. Worth calling the office to have it explained fully.

      Reply

  3. Peter

    Hi Dalia,

    Thank you for writing this article, very interesting. I am separated with 2 kids and lost the SPCCC because I was not in reciept of Childrens Allowance. I was wondering if I was to change the Children’s allowance so that I got it for 1 child (and my ex got it for the other child), could we both receive the SPCCC for 1 child each?
    – Peter

    Reply

    1. Post Author Administrator

      Hi Peter, good question! We haven’t seen this in action, but it is something that crossed our minds here too. The rule is whoever gets Child Benefit get’s first dibs on the SPCCC, so if that was changed into your name for one child, and you satisfy the other criteria, I can see it being allowed. I don’t know what implications there are, if any, from a Social Welfare/Legal point of view to doing this – these would need to be checked too.

      John

      Reply

  4. Jennifer Cronin

    Hi there, im a single parent of one child (he’s 5) im a stay at home mom & i receive the lone parent payment also child benefit payment.
    If I, myself am not employed can I still receive Single Person Child Carer Credit?

    Reply

    1. Post Author Administrator

      Hi Jennifer, You can get the tax credit – but it wont make any difference to you. a Tax Credit reduces the amount of income tax charged on your pay. So in your case, as you are not working, you wont get any benefit from it.
      Hope that helps
      John

      Reply

  5. john

    I have two children ages 6 and 7, i am no longer with their mother. I am currently employed. I pay the kids mother money each week for food and i always contribute when kids need clothes and other necessities. Their mum is currently receiving unmarried mothers allowance from the social and kids also have medical cards. My ex is worried if i claim the tax credit it will effect the money she receives from the social welfare and thinks that she will have to pay money back because we were never in court to sort out the maintenance costs. Will her money be affected if i claim and will she loose medical cards for kids?

    Reply

    1. Post Author Administrator

      Hi John,
      If she is not using the tax credit (ie. not earning more than 16,500pa from all sources) then it doesn’t affect her giving you the tax credit.
      However, while you are not working and earning, it will also make no difference to you – of course for any year you work it would likely be beneficial. Give us a call if you need to discuss!

      Reply

  6. Gareth

    Afternoon,
    Can you confirm if my understanding is correct. We separated earlier this year, we have 2 young children and we are both working. I pay maintenance for the children monthly. My ex is receiving the SPCCC, but is happy to relinquish the claim on one of the children if this does not affect her SPCCC credit, which is absolutely understandable. I am getting different answers from revenue depending on who I talk with. From the SPCCC FAQ, section 3.11, it states “3.11 What happens where there are two children of a relationship and both parents claim in respect of one child each?
    In circumstances where an individual, who meets the other requirements of the legislation and who is the parent of a qualifying child, claims that the child is residing with him or her, and the child is not the subject of a claim by any other person, the SPCCC will be granted.
    If both parents make a claim in respect of separate children (i.e. one child each) and they each satisfy all the qualifying criteria, each parent will be entitled to make a claim for SPCCC in their own right.”
    Can you confirm if I am right or wrong that should she relinquish her claim on one of our children, we are both entitled to make a claim for SPCCC in our own right?
    Kind Regards

    Reply

    1. Ray Byrne

      Hi Gareth,

      Thanks for getting in touch. The SPCCC can be a bit confusing when it comes to more than one child. Unfortunately, if she were to sign over the SPCCC to you she would not be able to claim it again for your second child. If you see 3.8 in that list ‘There is entitlement to only one SPCCC no matter how many qualifying children reside with a claimant be they a primary or secondary claimant.’ So she is entitled to one SPCCC and if she were to sign it over to you she would not be entitle to it again.

      Hope that helps.

      All the best,
      Ray

      Reply

  7. Paul

    Hi. I recieve the spccc, my ex doesn’t use it so she had no problem signing it over to me. But i just received a letter from revenue saying I’m no longer entitled to it. My circumstances have not changed. Do i need to apply for it at beginning of every tax year or is there maybe some other problem?

    Reply

    1. Ray Byrne

      Hi Paul,

      Thanks for getting in touch. Generally you have to apply for it for each year as you need to re-confirm to Revenue that you met their criteria as the secondary claimant for the year you are looking to claim for. The primary claimant (mother of the child) also needs to still qualify for the SPCCC before they can sign it over to you again. If you contact Revenue about the letter they should be able to explain if there was a particular reason or if they just need the 2 forms again to confirm that both of you met the criteria for the year in question.

      All the best,
      Ray

      Reply

  8. Sandra

    Hello,
    Just would like to know how to claim for the previous years. Child was born in April, 2013 and I was single then. I got married in Aug, 2015. Can I claim for One Parent Family Tax Credit to get it back-dated payment?Do I need to say I am single if I am claiming for 2013, 2014 and part of 2015?

    Reply

    1. Ray Byrne

      Hi Sandra,

      Thanks for getting in touch. Yes you can claim any tax credits that you qualified for going back as far as 2013. So you should be able to claim the One Parent Family Tax Credit in 2013 and then the Single Person Child Carer Credit in 2014 and 2015 as long as you meet Revenue’s criteria. You can elect to be assessed as a married then from 2016 on.

      All the best,
      Ray

      Reply

  9. Colette Yourell

    Can you claim the one parent tax credit if your child is 18 and going to colllege full time, still living at home but has a part time job where she earns 70 per week

    Reply

    1. Ray Byrne

      Hi Colette,

      Thanks for getting in touch. If your child has moved on to full time education then you can still claim the tax credit, as long as you still meet the other conditions.

      All the best,
      Ray

      Reply

  10. Barry

    Hi my son lives in between the UK and Ireland 50/50 his mother lives in UK and I live in Ireland.Ive Been receiving this credit the last 4 years but this year they refused it I’ve explained I don’t claim child benefit but keep him for just over six months.ive explained this and they even seem confused can you she’d light on it I’m the primary career on my opinion she is not resident here therefore can’t transfer it.

    Reply

    1. Ray Byrne

      Hi Barry,

      Thanks for getting in touch. The way the credit is set up they deem who ever is in receipt of child benefit for the child in question to be the primary carer. If there is no child benefit being claimed then neither you or the mother would meet their criteria for the credit. Generally once they have made a decision in relation to granting a tax credit like this it is final but you could ask them for clarification if they have not given you a specific reason.

      All the best,
      Ray

      Reply

  11. Pauline

    What happens if the primary claimant refuses to surrender the SPCCC where  he/she is not in a position to avail of it?……………………………………………………….

    Reply

    1. Ray Byrne

      Hi Pauline,

      Thanks for getting in touch. Unfortunately if the primary claimant will not sign over the credit then you cannot claim it, whether they are using it or not.

      All the best,
      Ray

      Reply

  12. Michael

    Hi, is the SPCCC the same tax credit amount as the Single Persons tax credit? What benefits do you have if you switch over? thanks
    Thanks

    Reply

    1. Ray Byrne

      Hi Michael,

      Thanks for getting in touch. The One Parent Family Tax Credit changed to the Single Person Child Carer Credit in 2014. It is effectively the same credit but now only one parent can claim it.

      All the best,
      Ray

      Reply

  13. Scott

    Hi,
    what does civil partnership mean? we are in a relationship (not married etc) and do not live together so our daughter resides in both family homes, both parents work, are one of us entitled to receive this payment.
    thanks
    Scott

    Reply

    1. Ray Byrne

      Hi Scott,

      Thanks for getting in touch. Civil partnership refers to same sex registration, effectively the same as being set up as married with Revenue. Only one parent can claim the Single Person Child Carer Credit, it is generally given to the parent in receipt of the child benefit. They would then need to meet the qualifying criteria to be able to claim it then as well, so as long as they are not co-habiting with a partner and the child resides with them for at least 100 days in the year, they should be able to claim the credit.

      All the best,
      Ray

      Reply

  14. Julie

    Hi,
    I’m a single parent and currently work 20 hrs a week and claim fis,the father of my child has recently asked me to sign over the tax credit as I’m not earning enough to be taxed! So my question is will it effect any of my income if I sign it over I’m very reluctant as I don’t fully understand it,any help is greatly appreciated,
    Thanks,
    Julie

    Reply

    1. Ray Byrne

      Hi Julie,

      Thanks for getting in touch. Generally if your total income, including any taxable social welfare income, for 2016 was below €16,500 then your personal and PAYE tax credit are enough to cover the tax due on that income. Therefore you would not need the additional Single Person Child Carer tax credit. If you income is above this amount then you would need the credit.

      All the best,
      Ray

      Reply

  15. David

    HI Julie,

    My ex partner signed over the tax credit for 2015 to me in January of 2017. As she began working in 2016 she claimed for 2016 onward and has received a payment in the form of a cheque. However I received a letter stating that I do not qualify for the tax credit for 2015 as she claimed it. I informed her of this and she showed me her P21 balancing statement (issues April 2017 for year of 2015) which clearly states that she did not receive the SPCCC.

    Could revenue made a mistake here or is it not possible to claim in the past the way we have done.

    Regards,
    Dave.

    Reply

    1. Ray Byrne

      Hi David,

      Thanks for getting in touch. Yes you should be able to claim it in 2015 if the mother of your child has submitted the SPCC1 form to sign the credit over to you and you both meet the conditions. You would be best to clarify with Revenue as it may be showing on their system that she was using the credit in 2015. They normally give contact details on the letter that you received of the person who dealt with your claim.

      All the best,
      Ray

      Reply

  16. Ivan

    Hi Ray,
    We are separated from 2012 and have 3 children. Two of them are primarily in my house (more than 6 months) and one is in my ex’s house. In this context, the well-hidden quote on revenue website says: “You and your former partner may make a claim in respect of one child each. If you both meet all of the qualifying conditions, you can each make a claim for the SPCCC in your own right. Each child must be living with the parent making the claim.” However, since I’m earning more than her, I gave up the child benefit for all the kids to her. Consequently (or not), the SPCCC possibility is not listed on my PAYE anytime. MY question is: Is there anywhere in the law written that to qualify for SPCCC you must be receiving the child benefit. If yes, I will have to transfer the child benefit of the two kids on me. Alternatively, I could claim it using a paper form provided on the Revenue website. Would you have any advice on it?

    Thanks and regards

    Reply

    1. Ray Byrne

      Hi Ivan,

      Thanks for getting in touch. Yes Revenue deem that ‘Whoever receives the child benefit payment will be regarded as the primary claimant for the SPCCC.’ This is stated here under the section ‘Who is a qualifying child?’. So in your particular case, Revenue would deem the mother of each child to be the primary claimant. For you to be able to claim the SPCCC then she would need to sign over the credit to you if she is not using it. In relation to transferring over child benefit unfortunately we cannot advise as we only deal with Revenue ourselves, you would need to check with Social Welfare about that.

      All the best,
      Ray

      Reply

  17. Jmankiene

    I was getting One parent allowance, but i have it stopped as i have a partner moved in to live with us. Do i need to take of Single person child carer credit from my revenue now?

    Reply

    1. Ray Byrne

      Hello,

      Thanks for getting in touch. Yes you would need to inform Revenue of the change in your living arrangements as it would effect the Single Person Child Carer credit as well.

      All the best,
      Ray

      Reply

  18. dalimark78

    I have a 1 year old son with a girl I am not with, she is on Single mothers allowance and has not worked for a number of years, the child stays with me every few weeks, I am in full time work, would I be able to get this SPCCC without affecting her benefits?

    Reply

    1. Ray Byrne

      Hi Mark,

      Thanks for getting in touch. If the mother of your child is not working and her total income including welfare is below roughly €16,500 then she would not need the Single Person Child Carer Tax Credit. The SPCCC is a tax credit so it has no impact on any welfare entitlements. You would both need to meet Revenue criteria to qualify for it, neither of you can be living with a partner and your child needs to stay with you at least 100 days in the year as the secondary claimant. If you both meet these then the primary claimant, the parent in receipt of the child benefit, would need to sign over the tax credit to you.

      All the best,
      Ray

      Reply

  19. jason

    hi ray,
    my ex wife and i seperated 6 years ago and she signed over the one parent credit to me , i was claiming it until last month when i got a letter from the revenue stating it was being removed from me because i am now cohabiting , the history is i met someone new and we both have kids so it made sense to move in together to create a more secure enviroment after dating for some time and kids became attached to each other etc it was a no brainer really , this was 2 years ago , anyhow at the time we both reported our change in circumstance in writing to the revenue in 2015 and we were both claiming the credit for our own kids i have two lovely mad boys and she has a princess like most little girls , anyhow ill cut straight to the point – what exactly to revenue deem to be cohabiting i know it sounds stupid but seriously they did inform us when we reported it in 2015 and they left us claim it now they are back dating a fine more or less which very very big and i am massively out of pocket and still have all the same bills , i called them and they agree its a bit of a grey area but i am cohabiting and thats that, pay what you owe and shut up attitude ,

    any advice ?

    jason

    Reply

    1. Ray Byrne

      Hi Jason,

      Thanks for getting in touch. Revenue deem you to be cohabiting if you are living with a partner, as husband and wife effectively. If they did not send you an amended tax credit certificate in 2015 when you notified them it may have been the case that the specific change wasn’t highlighted to them or they just never acted upon it at the time. They can back date it now to when the change in your personal circumstances occurred and the resulting underpayments should be collected by reducing your tax credits over the coming years.

      All the best,
      Ray

      Reply

  20. Daren Byrne

    Hi , I have a 2 and a half year son, me and his mother are not together anymore, she is on single mothers payment as she does not work, I have the baby 2 to 3 times a week, can I claim for him, how long does the prosses take and what documents will I need thanks
    Darren

    Reply

    1. Ray Byrne

      Hi Darren,

      Thanks for getting in touch. If the mother of your child does not work it is likely then that she does not need the Single Person Child Carer Credit. There are certain conditions that both of you would need to meet to qualify for the credit. We will check these with you as part of our review of your taxes.

      All the best,
      Ray

      Reply

  21. Jordan

    Hi i just claimed this credit…my rate band has increased to 33k a year….i earn 28k a year…will i benefit from this at all?

    Reply

    1. Ray Byrne

      Hi Jordan,

      Thanks for getting in touch. The rate band increase from a single person to a person with the SPCCC is from €33,800 up to €37,800 for the current year. Therefore you would only benefit from this increase if your income was above €33,800.

      All the best,
      Ray

      Reply

  22. Michelle

    Hi
    I work full time I have two children I’m not with either fathers the father of my daughter is looking to clam that single parents tax I said it was no problem as assumed I was claiming my eldest son on the single tax but it turns out they had my daughter on the single parents tax I’m sure there are not many situation like mine but there are two separate fathers if I change and claim my son can my daughters father claim her on single tax kind Regards

    Reply

    1. Ray Byrne

      Hi Michelle,

      Thanks for getting in touch. If you are the primary claimant for both children then you can only claim the SPCCC for one child. If you were to relinquish the credit to either father as the secondary claimant then you would not be able to claim the SPCCC again in that year. If either father was the primary claimant for one of the children and you were the primary claimant for the other child, they could claim the credit in their own right as well as you.

      All the best,
      Ray

      Reply

  23. Hazel

    Hi me and my partner are not married. Would one of us only be entitled to this only if we don’t live together?

    Thanks in advance.

    Reply

    1. Ray Byrne

      Hi Hazel,

      Thanks for getting in touch. The primary claimant can claim the Single Person Child Carer Tax Credit if you meet the qualifying criteria. Only one parent can claim it, it is normally the parent who is in receipt of the child benefit. There are differing criteria depending on if you are the primary or secondary claimant to qualify for this tax credit.

      All the best,
      Ray

      Reply

    1. Ray Byrne

      Hi Olivia,

      Thanks for getting in touch. Yes if you are due the tax credit for a previous year you receive it as a tax refund by bank transfer or by cheque.

      All the best,
      Ray

      Reply

  24. Adee

    Hi, I’ve been in receipt of SPCCC and recently got married, although i live with my partner but my partner is still waiting on immigration for residency and is not allowed to work, I am still the sole carer of my child and even partner as well, will I still be able to claim SPCCC? or is there another tax credit that i have to apply for?

    Reply

    1. Ray Byrne

      Hi Adee,

      Thanks for getting in touch. If your situation has changed you need to inform Revenue as if you are now living with a partner you are no longer entitled to the single person child carer tax credit.

      All the best,
      Ray

      Reply

    1. Ray Byrne

      Hi Alina,

      Thanks for getting in touch. Either you probably only paid €104 in PAYE tax or that was all that was left to be refunded against. So the SPCCC credit of €1,650 is reduced to this amount then as a result as you don’t need the full credit to refund your PAYE tax.

      All the best,
      Ray

      Reply

  25. Conor

    Hi I was in a relationship with my ex partner who had a child from her previous relationship and the child’s father is deceased I still look after that child as we have a 1 year old together and have done so for the past 5 years I was wondering can I claim for that child I care for that isn’t biologically mine but still stays with me up to 2 or 3 days a week and if so what do I write on the form as my relationship to the child i.e step father , guardian??

    Reply

    1. Ray Byrne

      Hi Conor,

      Thanks for getting in touch. If you a legal guardian for the child then you should put that as your relationship to them. Revenue have final say on the claim so would be best to check with them first and they can advise further.

      All the best,
      Ray

      Reply

  26. Jessica

    I have a three year old and recently found out about the single person child career credit primary claimant. I am on one parent family social welfare payment so I know I cannot claim it. I was hoping to let my child’s father claim it as the secondary claimant as she is with her dad every second weekend (Friday to Monday). I would like him to be able to claim it as he is paid every two weeks but by the time my child is over and all his expenses are paid he can’t really do much with her like he wants to. My question is if he claims as the secondary claimant will my social welfare payment be affected?

    Reply

    1. Ray Byrne

      Hi Jessica,

      Thanks for getting in touch. The tax credit and your entitlement to any social welfare payment are separate so it won’t have any impact on that. As long as your total income for the year, including social welfare, is below €16,500 then you can sign over the credit without it effecting the PAYE tax that you would be due to pay on your income.

      All the best,
      Ray

      Reply

  27. Siobhan

    Hi,
    How do you know if your getting the SPCCC?
    I’m on CE Scheme 19.5hrs week and have another job 19.5hrs on top that. Live with my parents with my 10 year old – would I qualify for it? How do I know if I already claimed it or not? Thanks in advance

    Reply

    1. Ray Byrne

      Hi Siobhan,

      Thanks for getting in touch. To check if you already have it you can check your tax credit cert from the start of the year or your list of credits with Revenue in your online profile with them.

      All the best,
      Ray

      Reply

  28. Scott

    Hi,

    Being honest to revenue I cancelled my SPCCC in August 2017 due to situations changing. The following month my tax went up to the correct amount (an extra €200 to previous month). This month I requested my P21 for 2017 to be told that I owe €1635. I called revenue and was told I should have left it until the end of the year

    Can you advise how this is? Was I not receiving it for 8 months and the last 4 was “normal tax” I’m confused how I owe anything let alone over €1600

    Reply

    1. Ray Byrne

      Hi Scott,

      Thanks for getting in touch. It would depend on if your employer adjusted your tax credits based on the amended tax credit certificate that should have issued after the SPCCC being removed. Depending on your income for the year there may have also needed to be an adjustment in the tax band as well. The P21 should be correct, just double check the total credits and income on the second page.

      All the best,
      Ray

      Reply

  29. N Keary

    Hi

    I had not claimed the spcc for previous years as I was unaware of its existence. Is it sufficient to just update my form 12 for the relevant years or is there a paper form that would need to be completed also?

    Reply

    1. Ray Byrne

      Hi Nicolle,

      Thanks for getting in touch. Yes to claim the Single Person Child Carer tax credit as the primary claimant you need to complete the SPCC1 form and post or send through myenquireies to Revenue then.

      All the best,
      Ray

      Reply

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