Family and children / credit

Single Person Child Carer Credit: primary and secondary claimants

The Single Person Child Carer Credit (SPCCC) is for a single parent or carer with whom a qualifying child lives for the whole or greater part of the year. It is 1,900 euro for 2025 and 2026, and the claimant also gets an increased standard rate band. Only one person can claim per child, though the primary claimant may relinquish it to a secondary claimant.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Values by tax year

Year	Maximum	Status
2022	€1,650	approved
2023	€1,650	approved
2024	€1,750	approved
2025	€1,900	approved
2026	€1,900	approved

Who qualifies

You are not married, in a civil partnership or cohabiting.
A qualifying child (under 18, or over 18 in full-time education, or permanently incapacitated) lives with you for more than half the year.
If you are the secondary claimant, the child lives with you for at least 100 days in the year and the primary claimant has relinquished the .

Exclusions and pitfalls

Married, civil-partnered or cohabiting people cannot claim.
Only one per claimant, regardless of the number of children.

How to claim, step by step

myAccount > PAYE Services > Manage your tax > Claim tax credits > You and your family > Single Person Child Carer Credit.
Secondary claimants submit Form SPCC2 after the primary claimant completes Form SPCC1.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

Child's details
Forms SPCC1 / SPCC2 for relinquished claims

Worked examples

Primary claimant qualifies

A child lives with their mother all year. She claims 1,900 euro and the increased band of 48,000 euro for 2026.

Relinquished to father qualifies

The mother has no taxable income and relinquishes the credit. The child stays with the father 120 days a year, so he can claim as secondary claimant.

Cohabiting couple does not qualify

Unmarried parents living together cannot claim SPCCC.

All examples use hypothetical people and figures.

Frequently asked

Does child maintenance affect it?

Paying maintenance does not create an entitlement. The child must live with you for the required period.

Terms used here

Next steps

Sources and review

R21Single Person Child Carer Creditofficialchecked 2026-10-28
R2Tax rates, bands and reliefs 2022-2026officialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Do it

Claim through Revenue (free)

Priority P0. Reviewed 2026-10-28.

Single Person Child Carer Credit: primary and secondary claimants

Year

Maximum

Status

2022

€1,650

approved

2023

€1,650

approved

2024

€1,750

approved

2025

€1,900

approved

2026

€1,900

approved

Who qualifies

You are not married, in a civil partnership or cohabiting.

A qualifying child (under 18, or over 18 in full-time education, or permanently incapacitated) lives with you for more than half the year.

If you are the secondary claimant, the child lives with you for at least 100 days in the year and the primary claimant has relinquished the .

How to claim, step by step

myAccount > PAYE Services > Manage your tax > Claim tax credits > You and your family > Single Person Child Carer Credit.

Secondary claimants submit Form SPCC2 after the primary claimant completes Form SPCC1.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Worked examples

Primary claimant qualifies

A child lives with their mother all year. She claims 1,900 euro and the increased band of 48,000 euro for 2026.

Relinquished to father qualifies

The mother has no taxable income and relinquishes the credit. The child stays with the father 120 days a year, so he can claim as secondary claimant.

Cohabiting couple does not qualify

Unmarried parents living together cannot claim SPCCC.

All examples use hypothetical people and figures.