Your family
Single Person Child Carer Credit
Raising a child on your own? Claim €1,900 a year (2025 onwards) plus an extra €4,000 of income taxed at 20%.
2022 refunds close on 31 December 2026
Who it's for
- Single, separated, divorced or widowed parents and guardians
- Who are not living with a partner
- Caring for a child under 18, or over 18 in full-time education or permanently incapacitated
What you can claim
A tax credit each year, plus an extra €4,000 on your standard rate band, so more of your income is taxed at 20% instead of 40%.
You get one credit however many children you have, and only one parent can claim it in a year. The primary claimant can give it up to a secondary claimant.
Good to know
- Living with a partner rules you out, and so does being widowed in the year of bereavement. Foster children do not qualify.
| Tax year | Credit | Your standard rate band |
|---|---|---|
| 2022 | 1,650 | 40,800 |
| 2023 | 1,650 | 44,000 |
| 2024 | 1,750 | 46,000 |
| 2025 | 1,900 | 48,000 |
| 2026 | 1,900 | 48,000 |
| 2027Announced | 1,900 | 50,500 |
What we'll need from you
4 things. Most people have them to hand, and we'll ask for anything else as we go.
- 01Your PPSN
- 02Your child's details and date of birth
- 03Confirmation that you are the primary carer
- 04For children over 18: details of their full-time education
- We never ask for your myAccount password. You approve our link to your record in your own myAccount.
- Your refund goes straight to you. Revenue pays it into your own bank account.
- No surprises. We tell you what we've found before anything is filed.
Questions people ask
More answers on our FAQ page.
Can both parents claim?
Only one parent can claim in a year. The primary claimant can give the credit up to a secondary claimant.
I live with my new partner.
Living with a partner rules you out of this credit.
I have three children. Do I get three credits?
No. It is one credit per claimant, however many children you care for.
Start your claim
Tell us a little about you and we'll start with your Single Person Child Carer Credit claim, then check the rest of your record while we're at it.
- Agreed upfront. No refund, no fee.
- We check every open year, 2022 to 2025
- TaxRoots is independent and not part of Revenue
Sources
- Revenue: Single Person Child Carer Credit
- Revenue: how to qualify for SPCCC
- Revenue: tax rates, bands and reliefs charts
- Citizens Information: Budget 2027
Figures checked on 30 October 2026. Budget 2027 measures are announced and subject to the Finance Bill. This page is general guidance, not advice on your own circumstances.