Tax Relief for Parents
Single Person Child Carer Credit
- If you are parenting alone and paying tax you may be eligible for an additional tax credit. The credit is called the Single Person Child Carer Credit (SPCCC). The amount of the credit is currently €1,650 per year. This will reduce the tax you pay by €31.73 per week.
- You may also be entitled to an increased rate band of €4,000. This means you can earn an additional €4,000 at the 20% tax rate. If you are due the SPCCC, then you are automatically due the increased rate band.
- Only one parent can claim the SPCCC, and that person must be caring for an eligible child or children alone, and cannot be cohabiting.
- You cannot claim if you are being jointly assessed for tax, if you are married (unless separated) or in a civil partnership.
- The SPCCC cannot be claimed in the year of bereavement if your spouse or civil partner has died.
There is more information on this tax credit on the Revenue website.