The other parent can get it instead, as a secondary claimant, if the child stays with them at least 100 days a year and you give it up in writing. That can make sense if you don't earn enough to use it.
Quick facts
- Tax credit
- €1,900 (2026)
- Wider 20% band
- €4,000 more
- Primary claimant
- Child lives with you over 6 months
- Secondary claimant
- Child with them 100+ days
- Married, civil partner or cohabiting
- Not eligible
- Claim
- Revenue myAccount
What it's worth
"The Single Person Child Carer Credit is €1,900 for 2026 and 2025." "If you get the SPCCC, you are also entitled to an increase of €4,000 in the standard rate tax band ." Our sum: €4,000 at 20% instead of 40% saves €800 if you earn enough to reach the higher rate.
It's one credit per person, not per child. "If you have more than one qualifying child, you can only get one Single Person Child Carer Credit for those children."
Who can claim
"The SPCCC is given to the person who lives with the child for the whole or greater part of the year (more than 6 months) - called the primary claimant ." With equal custody by court order, it goes to whoever gets Child Benefit.
You can't claim it if you are married or in a civil partnership (unless separated), cohabiting, or taxed jointly. "If you are cohabiting, you cannot claim the SPCCC for the year in which you stop living together." The same applies in the year you are widowed.
Which children count
A child born in the tax year, under 18 at the start of it, over 18 and in full-time education, or eligible for the Incapacitated Child Tax Credit. Your own, adopted, or any child you support at your own expense. "However, foster children children do not qualify for SPCCC."
Giving it to the other parent
"The secondary claimant does not need to have legal custody of the qualifying child but must prove that the child lives with them for at least 100 days in the year." A weekend, Saturday morning to Sunday evening, counts as 2 days.
"You cannot surrender the SPCCC to a secondary claimant online." Use form SPCC1; the other parent then claims on form SPCC2. "There is no obligation on the primary claimant to give up the SPCCC."
How to claim
Claim through Revenue myAccount, or form SPCC1. Self-employed people claim on their Form 11 through ROS.
Common questions
How much is the Single Person Child Carer Credit in 2026?
€1,900, plus an increase of €4,000 in your standard rate tax band.
Who gets the Single Person Child Carer Credit?
The primary claimant: the person the child lives with for more than 6 months of the year, who is not married, in a civil partnership or cohabiting.
Can the other parent claim the Single Person Child Carer Credit?
Yes, as a secondary claimant, if the primary claimant gives it up and the child lives with them for at least 100 days a year.
Can I claim it for more than one child?
No. You only get one credit, however many qualifying children you have.
Can I claim the credit if I am cohabiting?
No. You cannot claim it if you are cohabiting, including in the year you stop living together.
- €800 — €4,000 extra at the 20% band instead of 40% = €4,000 × 20% = €800