The Single Person Child Carer Credit (SPCC) is a tax credit available to single parents or guardians in Ireland who are raising a child on their own. This credit helps reduce the amount of income tax you pay and provides financial support for individuals who are the primary carers of a child.

If you qualify for this credit, you may be able to reduce your tax bill and increase your take-home income.

At KCL Tax Rebates, we help PAYE workers review their eligibility and submit claims for the Single Person Child Carer Credit with Revenue.

Who Can Claim the SPCC?

You may qualify for the Single Person Child Carer Credit if you:

• Are single, widowed, separated, or divorced
• Have a qualifying child living with you for most of the year
• Are the main carer responsible for the child
• Pay income tax in Ireland under the PAYE system

In some cases, the credit can also be claimed by a parent who shares custody of a child.

Value of the SPCC Tax Credit

The Single Person Child Carer Credit is currently valued at:

Tax YearCredit Amoun

t2022 €1,650

2023 €1,650

2024 €1,750

2025 €1,900

2026 €1,900

In addition to the tax credit, you may also benefit from an increased standard rate tax band, which means more of your income is taxed at the lower rate.

How to Claim the SPCC

Many PAYE workers are unaware they qualify for this credit or may not have claimed it correctly.

At KCL Tax Rebates, we help you:

• Check if you qualify for the SPCC
• Submit the claim to Revenue
• Ensure you receive the correct tax relief

Check If You Qualify for the SPCC Tax Credit

If you are a PAYE worker in Ireland and care for a child, you may be entitled to claim this tax credit.

👉 Apply for your tax review today and let KCL Tax Rebates help you claim what you are owed..

Single Person Child Carer Credit (SPCC)