Update on the Single Person Child Carer Credit

Many worried parents are calling our askonefamily lo-call helpline regarding the Single Person Child Carer Credit which has replaced the One-Parent Family Credit from 1st January 2014. The Single Person Child Carer Credit (SPCCC) is different from the One-Parent Family Credit (OPFC) as now it is only available to one parent – the parent with whom the child lives for a majority of the year – whereas previously both parents could each claim the credit for their child.

Revenue refer to the Primary Claimant and the Secondary Claimant; the first being the parent with whom the child lives for either the full year or most of the year and the second being the parent with whom the child spends time and resides for at least 100 days in the year.

The qualifying conditions are:

  • That your child is either born in the tax year, is aged under 18 at the start of the tax year or over 18 but in full time education.
  • As the claimant you must not be cohabiting or be jointly assessed for tax (either as married or civilly partnered) or be married or civilly partnered (unless separated) or widowed or a surviving civil partner in the year for which you are making the claim.

Who can claim?

  • If the parent with whom the child lives most of the time (primary claimant) does not avail of the SPCCC then it can be relinquished by completing the form SPCCC1. This then means the other parent (secondary claimant) can claim it by completing form SPCCC2, as long as they satisfy the criteria, in that the child must live with them for at least 100 days in the year.
  • In instances where the court has awarded joint custody then the parent who receives the Child Benefit will receive the SPCCC.  If they are not in employment, or they choose to do so, then it can be relinquished and the other parent can claim it instead, as the secondary claimant.

In the event of the primary claimant relinquishing the tax credit and the secondary claimant applying for and being allocated it, then it remains with this person for the full tax year.  If the primary claimant then applies for it during the year (if they go into employment) then it will remain with the secondary claimant for the rest of that year but it will then be allocated to the primary claimant for the following tax year.

The Revenue website has a list of Frequently Asked Questions which may help you determine who may qualify for the SPCCC for your family, as well as links to the relevant forms which can be downloaded; click here for more information.

If you have any additional questions or concerns, please contact our askonefamily lo-call helpline on 1890 66 22 12 or by email.

The impact of these changes is likely to be initially most strongly experienced by parents as we reach the end of January as, for many, the first monthly salary of 2014 will be processed at that time. One Family will continue to advocate on this issue. To read our recent press releases concerning it, please click on the clicks below:

Government has hindered not helped One-Parent Families in 2013

Shared Parenting Penalised by Government as Flexibilities Problematic on One Parent Family Tax Credit

Attack on Parents Sharing Parenting After Separation is Unjust, Unfair and Underhand

More attacks on working mothers and shared parenting; Budget 2014 is anti-family and anti-parent