Claim for Single Person Child Carer Credit
Primary Claimant
SPCC1
Section A
Name and Address (include Eircode)
PPSN
Tax year for which
you are making
a claim
Civil Status
(select one of the following)
Single
Widowed or Surviving Civil Partner
Divorced Dissolved Civil Partnership
Married or in a Civil Partnership
but separated or living separately
In the year for which this tax credit is claimed are or were you living with another
person as a couple whether married or in a civil partnership or cohabiting?
Number of qualifying children for which you are the primary claimant
State the nature of your relationship to the child(ren),
for example, Father, Mother, Grandparent, Legal Guardian etc.
Yes No
Y Y Y Y
RPC012920_EN_WB_L_1
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Child’s
First Name
Child’s
Surname
Child’s
Date of Birth
Child’s
PPSN
Child’s educational
or full-time instruction
details
see note below *
M M Y YD D
M M Y YD D
M M Y YD D
* State the name and address of the school, college or place of full-time instruction in respect of each child
named above. If child is incapacitated, state nature of incapacity.
Bank Details
If you wish to have any refund that may be due paid directly to your bank account please supply your bank
account details. Note: It is quicker to receive payments electronically than by cheque.
Single Euro Payments Area (SEPA)
Your International Bank Account Numbers (IBAN) and Bank Identier Codes (BIC) are generally available
on your bank account statements. Further information on SEPA can be found on www.revenue.ie
It is not possible to make a refund directly to a foreign bank account that is not a member of SEPA.
International Bank Account Number (IBAN)
(Maximum 34 characters)
Bank Identier Code (BIC) (Maximum 11 characters)
Note: Any subsequent Revenue refunds will be made to this bank account unless otherwise notied.
In the year for which this tax credit is claimed will or did the child(ren) named below
reside with you for the whole or greater part of the year, that is in excess of six months?
Yes No
Note: You must notify Revenue immediately if your circumstances change at any stage during the year of
your claim.
(see section in Notes regarding a child born during the year.)
Note: Please read the Notes fully before completing this form.
Section B
Relinquishing a claim to the Single Person
Child Carer Credit in favour of another claimant
This section should only be completed if you wish to relinquish (surrender) your entitlement to this tax
credit in favour of another individual (see section in Notes on relinquishing a claim), otherwise go directly to
Section C and sign the Declaration.
I understand that once I relinquish my entitlement to this tax credit and it is claimed by the individual named
below, he or she will continue to claim it until such time as I cancel my relinquishment. I accept that my
claim to have the SPCCC returned to me will take effect no earlier than 1 January in the year following my
cancellation.
I hereby relinquish my entitlement to this tax credit in favour of
Name and address of the individual to whom you are relinquishing
this tax credit
(include Eircode, if known)
State his or her PPSN
Declaration which must be signed
I conrm that the child(ren) named in Section A resides or resided with me for the whole or greater part of
the year (see section in Notes in relation to a child born during the year) and I declare that all the particulars
on this form are correct to the best of my knowledge and belief. I undertake to immediately inform Revenue
of any change in my circumstances which may affect my entitlement to this credit.
Signature
E-mail
Date
Phone
2
M M
Y Y
D D
State his or her date of birth
M M
Y Y
D D
(if known)
(if known)
Section C - Please see section in Notes on relinquishing a claim to SPCCC,
before signing the Declaration.
Insert T in the box to conrm that you have read the Notes.
Penalties
Tax law provides for penalties for making a false statement or claiming tax credits or reliefs
that are not due.
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Notes
What is the Single Person Child Carer Credit (SPCCC)?
This is a tax credit that is available to a single parent, or a single person who has day-to-day
responsibility for the upbringing of a child, and responsibility for his or her charge and care. It is
available to the primary carer of the child(ren) and can include someone who is single, widowed,
a surviving civil partner, deserted, separated (from spouse or civil partner), divorced or whose civil
partnership has been dissolved.
One tax credit will be given for any year of claim irrespective of the number of qualifying children
who resided with the claimant in that year.
Further information is available on www.revenue.ie
How do I qualify as a primary claimant?
You may qualify for the SPCCC in any tax year where you:
are not married, cohabiting or in a civil partnership,
are not jointly assessed or in receipt of the basic personal tax credit for a widowed person
or a surviving civil partner, and
can prove that for the tax year you have a qualifying child residing with you for the whole or
the greater part of that year (that is, in excess of six months).
If you qualify as a primary claimant, but do not wish to claim the credit, (for example, if you do not
have sufcient taxable income to use the credit fully), you may surrender the credit in favour of
another person, (the ‘secondary claimant’), who has a signicant role in caring for the child.
In the case of a child born during the year of the claim, the length of time will be reduced on a
pro-rata basis.
Who is a qualifying child?
A qualifying child in relation to any primary claimant and year of assessment means a child -
who is born in the tax year, or
who is under 18 years of age at the start of the tax year, or
who is over 18 years of age at the start of the tax year but in receipt of full-time instruction,
or
who is over 18 years of age at the start of the tax year but is permanently incapacitated and
was incapacitated before the age of 21 years or, if the incapacity happened after age 21, it
occurred while he or she was in receipt of full-time instruction.
The qualifying child must be -
the individual’s own child, or
a child who is in the custody of an individual and who is maintained by that individual at his
or her own expense for the whole or greater part of the year.
Note: Full-time instruction in this instance does not include post-graduate courses. The
educational establishment must provide lectures and tutorials that require full-time attendance by
the student (for at least one year duration) rather than just a part-time or evening programme.
Full-time apprenticeships of at least two years will be treated as full-time instruction at an
educational establishment.
In all cases where a qualifying child is aged 18 or over, a yearly claim must be made.
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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
children.
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
cancellation.
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 conrming 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 ofce.
Use any envelope and write “FREEPOST” above the address. Any Revenue correspondence that
you receive will show the contact address of your Revenue ofce or you can enter your PPSN
into our contact locator, on www.revenue.ie and the name, address and contact details of your
Revenue ofce 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
amount.
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 denitive 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.
Revised
September 2019
Designed & Printed by the Revenue Printing Centre