The Single Person Child Care Credit (SPCCC) is a tax credit that very often is unclaimed as people appear to be confused about their eligibility. This credit is available to a single person who is a parent of a child or who has custody of and maintains a child who is living with him or her.

Who is entitled to claim this tax credit?

An individual with whom the child resides for the whole or greater part of the year. This person must be either the child’s parent or the individual in whose care the child is and who maintains the child at his or her own expense for the majority of the year.

To qualify an individual must be either:

  •  Single,
  • Widowed or a surviving civil partner,
  • married or in a civil partnership but separated or living separately,
  • Separated (from spouse or civil partner),
  • Divorced

Who is a Qualifying Child?

A Qualifying Child for the purposes of this tax credit is a child who is:

  • born in the tax year, or
  • aged under 18 at the start of the tax year, or
  • aged 18 or over at the start of the tax year but is receiving full-time instruction, or
  • permanently incapacitated – either before reaching the age of 21 or after reaching the age of 21 while receiving full-time instruction.
  • A child who is living away from home while attending school or college is considered a qualifying child if he or she is still maintained by you and returns home outside of term.
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Useful Irish Tax Facts:

  • The Irish tax year runs from 1st January to 31st December
  • You can go back 4 years for your Irish tax refund
  • The average Irish PAYE tax refund is €1080
  • We also provide Universal Social Charge (USC) refunds