Relinquishing a Claim
The primary claimant may relinquish his or her entitlement to this tax credit in favour of a
secondary claimant if he or she wishes to do so. The secondary claimant must satisfy the same
requirements as a primary claimant, apart from the length of time the child must reside with him
or her. In the case of a secondary claimant, the qualifying child must reside with him or her for not
less than 100 days during the tax year in order to qualify. It should be noted that the greater part
of a day is counted as a day and, therefore, where a child resides with a claimant for a period,
say, from Saturday morning until Sunday evening, this will be counted as 2 days. In the case of a
child born during the year of the claim, the number of qualifying days (in respect of the secondary
claimant) will not be reduced on a pro-rata basis.
If you are relinquishing your entitlement to this credit in favour of more than one individual please
supply full details on a separate sheet. This will only apply where you have two or more qualifying
Once you have relinquished your entitlement to this tax credit and it is claimed by the secondary
claimant, he or she will continue to be entitled to claim it until you cancel the relinquishment.
This will take effect no earlier than 1 January in the year following receipt by Revenue of your
Note 1: This tax credit cannot be apportioned.
Note 2: The secondary claimant must submit his or her own claim for this tax credit by completing
the claim form SPCC2.
Which sections should I complete?
You as the primary claimant must complete in full Section A of this form and sign the Declaration
in Section C conrming that all the information supplied is correct. If you are relinquishing your
entitlement to this tax credit you must also complete Section B.
PPSN and Date of Birth of Secondary Claimant (if applicable)
If this information is known to you please insert in the box provided in Section B.
Where do I send this form to?
Once all the relevant sections of this form are completed, it should be sent to your Revenue ofce.
Use any envelope and write “FREEPOST” above the address. Any Revenue correspondence that
you receive will show the contact address of your Revenue ofce or you can enter your PPSN
into our contact locator, on www.revenue.ie and the name, address and contact details of your
Revenue ofce will be displayed.
Time Limit for Repayment Claims
A claim for repayment of tax must be made within four years after the end of the tax year to which
the claim relates. For example, claims for 2015 must be made by 31 December 2019. Please note
you must have paid income tax during the year of your claim in order to receive a repayment.
If you owe income tax to Revenue for an earlier year, your repayment may be reduced by this
As your claim may be selected for future examination, you are requested to retain all
documentation relating to this claim for a period of six years from the end of the tax year to which
the claim relates.
The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be
assumed that the guidance is comprehensive or that it provides a denitive answer in every case.
The Revenue Commissioners collect taxes and duties and implement customs controls. Revenue requires customers to provide
certain personal data for these purposes and certain other statutory functions as assigned by the Oireachtas. Your personal data
may be exchanged with other Government Departments and agencies in certain circumstances where this is provided for by law.
Revenue’s data protection policy and information on your data protection rights are available on www.revenue.ie.
Designed & Printed by the Revenue Printing Centre