€1,750 tax credit + €4,000 extra rate band for single parents
Single Person Child Carer Credit Ireland 2026
A Revenue tax credit for single parents who are the primary carer of a child. Worth €1,750/year plus an expanded tax band — combined value can exceed €3,300 annually.
Total value of the SPCCC
| Benefit | Annual value |
|---|---|
| Single Person Child Carer Credit | €1,750 |
| Extra standard rate band (€4,000 × 20% saving) | Up to €800 |
| Combined annual benefit | Up to €2,550 |
The full benefit applies to single parents earning above the standard rate cut-off. Even at lower incomes, the €1,750 credit alone significantly reduces tax owed.
Who qualifies
- You are a single person — widowed, separated, divorced, or never married
- You are not cohabiting with a partner
- You are the primary carer of a qualifying child
- The child is under 18, or under 23 and in full-time education, or permanently incapacitated
Only one person can claim the SPCCC for each child. If two parents share care, only the primary carer can claim unless they formally surrender it to the other parent.
How to claim
Claim through myAccount on Revenue.ie — go to Manage Your Tax Credits and add the Single Person Child Carer Credit. You will need the child's PPS number.
To surrender the credit to the other parent, complete Form SPCCC1 on Revenue.ie.
Frequently asked questions
What is the Single Person Child Carer Credit?
A Revenue tax credit of €1,750/year for single parents who are the primary carer of a qualifying child, plus a €4,000 extra standard rate band.
How much is it in 2026?
€1,750 tax credit plus up to €800 extra from the expanded rate band — total benefit up to €2,550 per year.
Who qualifies?
Single parents (widowed, separated, divorced, never married) who are not cohabiting and are the primary carer of a child under 18 (or up to 23 in education).
Can the secondary parent claim it?
Yes, if the primary carer formally surrenders it via Form SPCCC1 on Revenue.ie.
Does it affect One-Parent Family Payment?
No — the SPCCC is a Revenue tax credit, completely separate from the DSP One-Parent Family Payment.