Thousands across Ireland could be eligible for little known boost of €1,900

Thousands of people across Ireland could be eligible for a little known boost of €1,900, that is designed to help those who are the primary caregiver of a qualifying child.

The Single Person Child Carer Credit (SPCCC), often called the single parent child carer credit, is a tax credit designed to help single parents or single carers who are the primary caregiver of a qualifying child.

The credit reduces your income tax and increases your lower-rate band so you pay less overall.

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What it is

The SPCCC is a tax credit you can claim if you are a single person who cares for a child on your own

It is not a social welfare payment as it only reduces the amount of income tax you pay

For tax year 2026, the credit is

• A €1,900 tax credit which directly reduces your income tax bill
• An extra €4,000 is added to your standard rate tax band meaning more of your income is taxed at the lower 20% rate instead of 40%, saving you more tax

Only one person can claim this credit per tax year, even if you have more than one qualifying child.

Who qualifies?

1. To claim the SPCCC you must be a single person for tax purposes

You cannot claim if you are:

• Married or in a civil partnership and jointly assessed
• Cohabiting (living with a partner)
• Widowed or a surviving civil partner (except in the year of bereavement), separated, divorced, widowed (after that year)

2. You must be the primary caregiver of a qualifying child

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A qualifying child is a child who is:

• Your own, adopted, or a child you support and maintain; and
• Under 18 at the start of the tax year, or
• Over 18 and in full-time education at the start of the tax year

3. The child must live with you

To be the primary claimant, the child should live with you for the whole or the greater part of the tax year (more than 6 months)

There's also a secondary claimant rule - if you choose not to claim, someone else who cared for the child (and the child stayed with them for at least 100 days in the year) may be able to claim instead.

How it helps you

• Reduces your tax bill by up to €1,900 
• Increases the amount taxed at 20% by €4,000, this can increase your take-home pay further
• You can claim it for up to four previous tax years if you were eligible but didn't claim - potentially worth several thousand euros.

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How to claim

Complete the relevant form (SPCC1) or claim it through your Revenue online account - you will need to provide information about your child(ren), their residency, and your personal circumstances

Only one tax credit is issued per tax year, no matter how many children you care for - this is different from the One-Parent Family payment.

If you are working or paying tax, the benefit of a tax credit is limited - but you can still claim it, and it may be useful if you start paying tax later in the year or want to back-claim past years.