Your Guide to the Single Parent Tax Credit 2025 (SPCCC)

Being a single parent is one of the toughest jobs in the world. Thankfully, there are ways to lighten the financial load. If you’re raising a child on your own, the Single Parent Tax Credit could be a game-changer for your wallet. This tax relief, worth €1,900 in 2024, isn’t just another deduction. It’s money that stays in your pocket, helping you cover school supplies, childcare, or those unexpected expenses every parent knows all too well.

Here’s the good news: this tax credit is designed to work for you. Whether you’re new to the process or just looking for clarity, this guide will break it down step by step. From eligibility to application, and even how to maximize your benefits, we’ve got you covered. Let’s dive in and make sure you’re not leaving money on the table.

What Is the Single Parent Tax Credit?

The Single Parent Tax Credit is a tax relief provided to single parents who care for a qualifying child. It reduces the amount of tax you owe, with a value of €1,900 for 2024, saving you approximately €36.55 per week. Additionally, the credit increases your standard rate tax band by €4,000, allowing you to pay less tax at the higher rate.

Who Can Claim the Single Parent Tax Credit?

Eligibility Criteria

To claim the SPCCC, you need to meet specific conditions:

• Be a single person (not married, cohabiting, or recently bereaved in the claim year).
• Care for a qualifying child, who must:
  • Be under 18 years old at the start of the tax year, or
  • Be over 18 and in full-time education, or
  • Qualify for the Incapacitated Child Tax Credit.

Exclusions

You cannot claim the SPCCC if you:

• Are jointly assessed for tax as a married person or civil partner.
• Cohabit with your partner or spouse.
• Were recently widowed or a surviving civil partner (in the year of bereavement).

Primary and Secondary Claimants

What Is a Primary Claimant?

The primary claimant is the person with whom the child lives for the greater part of the year (over six months). If both parents share equal custody, the parent receiving Child Benefit is considered the primary claimant.

Can a Secondary Claimant Apply?

Yes, but only if the primary claimant relinquishes their right to the tax credit. A secondary claimant must meet the same conditions as a primary claimant but only needs the child to live with them for at least 100 days per year.

How to Apply for the Single Parent Tax Credit

For Primary Claimants

Follow these steps to apply online through Revenue’s myAccount service:

1. Sign in to myAccount.
2. Select “Manage your tax for the current year” in PAYE Services.
3. Choose “Add new credits” and select “Single Person Childcare Credit”.
4. Fill in the required details, including your child’s information.

Alternatively, complete Form SPCC1 and submit it to Revenue.

For Secondary Claimants

To claim as a secondary claimant, you’ll need to:

• Have the primary claimant relinquish their credit using Form SPCC1.
• Complete Form SPCC2 (manual submission only).

Rates and Benefits for 2024

• Tax Credit Value: €1,900
• Standard Rate Tax Band Increase: €4,000

These benefits can significantly reduce the amount of tax you pay, helping you manage your finances better as a single parent.

Final Thoughts

The Single Parent Tax Credit is a valuable relief for single parents and carers. By reducing your tax burden, it helps you focus on what truly matters – caring for your child. If you think you’re eligible, take action today by applying online or submitting the necessary forms to Revenue.

Need assistance? Contact us for expert advice on how to maximize your tax savings!