Form SPCC1: Single Person Child Carer Credit Claim (Ireland)

What is Form SPCC1 (Single Person Child Carer Credit)?

The Single Person Child Carer Credit (SPCCC) is an Irish tax credit for a single person who is the primary carer of a qualifying child. Revenue gives its value as EUR 1,900 for 2025 and later years, and claimants also get an extra EUR 4,000 of income taxed at the 20% rate. You make one claim, however many qualifying children you have.

To be the primary claimant, you must not be married or in a civil partnership (unless separated), jointly assessed, cohabiting, or widowed in the year of bereavement, and your qualifying child must live with you for more than six months of the year. Revenue's main route is myAccount. If you can't use myAccount, you complete parts A and C of Form SPCC1. Section B lets you relinquish the credit to a secondary claimant, who then claims on Form SPCC2.

FileIt guides you through every part, places your PPSN, dates, IBAN and your children's details one character per box in Revenue's official PDF, and checks your IBAN and dates. You then sign it and send it to your Revenue office.

Who fills it: A single, separated, divorced or widowed parent or guardian who is the primary carer of a qualifying child
Given to: Your Revenue office (you may write FREEPOST above the address)
Credit: EUR 1,900 for 2025 and later years, plus an extra EUR 4,000 taxed at 20%
Children per form: Three rows; one credit whatever the number of children
Signatures: You sign the Section C declaration
Edition: Revised December 2024 (RPC019263_EN_WB_L_1)

Who needs to fill out Form SPCC1 (Single Person Child Carer Credit)?

Single parents and guardians in Ireland whose qualifying child lives with them for more than six months of the year.
Separated, divorced or widowed parents (after the year of bereavement) and people whose civil partnership has been dissolved.
Grandparents or legal guardians who are the primary carer of a child they maintain.
Primary claimants who want to give up the credit to the child's other parent or carer (Section B).
Anyone who can't use Revenue's myAccount to make the claim.

When to use Form SPCC1 (Single Person Child Carer Credit)

For each tax year you claim. A child aged 18 or over needs a yearly claim.
Within four years after the end of the tax year, for a repayment claim.
When Revenue asks you to submit Form SPCC1 after a myAccount claim.
When you want to relinquish the credit in favour of a secondary claimant.

What you need before you start

Your name, address with Eircode and PPSN.
The tax year you are claiming for, and your civil status.
Each qualifying child's name, date of birth and PPSN.
For a child aged 18 or over: the name and address of their school, college or place of full-time instruction, or the nature of their incapacity.
Your IBAN and BIC if you want a refund paid into your bank account.
For Section B: the secondary claimant's name and address, and their PPSN and date of birth if you know them.

What’s on Form SPCC1 (Single Person Child Carer Credit)

The 2024 edition has 4 pages. FileIt asks for it in 7 parts, and it is signed by Claimant:

Section A: your detailsClaimant
Qualifying child 1Claimant
Qualifying child 2Claimant
Qualifying child 3Claimant
Bank details (SEPA)Claimant
Section B: giving up the credit to another claimantClaimant
Section C: declarationClaimant

How to fill out Form SPCC1 (Single Person Child Carer Credit), step by step

1 Section A: your details

Give your name and address, PPSN and the tax year. Choose your civil status: single, widowed or surviving civil partner, married or in a civil partnership but separated, divorced, or dissolved civil partnership.

2 Where the children live, and whether you cohabit

Answer whether the children named will live, or did live, with you for more than six months of the year (reduced pro rata for a child born during the year), and whether you are or were living with someone as a couple. Then give the number of qualifying children and your relationship to them.

3 The children

For each child, give their first name, surname, date of birth and PPSN, and for a child aged 18 or over, their school or college, or the nature of their incapacity. The form has three rows; list more children on a separate sheet.

4 Bank details

Optionally give your IBAN and BIC so a refund can be paid electronically. Revenue can't pay into a foreign account outside SEPA.

5 Section B: relinquishing the credit

Only if you want to give the credit to another person. Give their name and address, and their PPSN and date of birth if you know them. They keep the credit until you cancel, and your cancellation takes effect no earlier than 1 January of the following year.

6 Section C: declaration

Tick the box to confirm you have read the Notes, then sign and date the declaration and give your e-mail and phone number.

Common mistakes to avoid

Claiming while cohabiting, or while married and not separated. The credit is for single people only.
Claiming when the child lives with you for six months or less. You may then be a secondary claimant instead, which needs the primary claimant to give up the credit and Form SPCC2.
Two people claiming for the same child. Where custody is equal, whoever receives Child Benefit is the primary claimant.
Leaving out the school or college for a child aged 18 or over, or claiming for post-graduate study, which doesn't count as full-time instruction here.
Forgetting to tick the box confirming you've read the Notes.
Not telling Revenue when your circumstances change during the year.

After you fill it out

Print the form, sign and date Section C, and send it to your Revenue office. You can use any envelope and write FREEPOST above the address.

Keep all documents relating to the claim for six years from the end of the tax year.

If you relinquished the credit, the secondary claimant makes their own claim on Form SPCC2.

A copy of the filled form stays in your FileIt vault.

Fill out Form SPCC1 (Single Person Child Carer Credit) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 34 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Office of the Revenue Commissioners (Revenue) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form SPCC1 (Single Person Child Carer Credit) now — it’s free

Form SPCC1 (Single Person Child Carer Credit): frequently asked questions

How much is the Single Person Child Carer Credit?

Revenue gives it as EUR 1,900 for 2025 and subsequent years, which reduces your tax by EUR 36.54 a week, plus an extra EUR 4,000 of income taxed at the 20% rate.

Should I use myAccount or the SPCC1?

Revenue's route for PAYE taxpayers is myAccount. If you can't use it, complete parts A and C of the SPCC1. Self-assessed taxpayers claim on their Form 11 through ROS.

Who is a qualifying child?

A child born in the tax year, under 18 at the start of it, or over 18 and in full-time education or permanently incapacitated (under the conditions in the notes). It must be your own child, or a child in your custody whom you maintain. A foster child or a child in residential care doesn't qualify.

Can I claim for more than one child?

You get one credit however many qualifying children you have. Both parents can each claim for a different child if they both qualify.

What is relinquishing?

Giving up your credit to a secondary claimant, such as the child's other parent, with whom the child lives for at least 100 days of the year. You fill in Section B and they claim on Form SPCC2.

Where do I send the SPCC1?

To your Revenue office. FileIt doesn't send it for you.

How far back can I claim?

A repayment claim must be made within four years after the end of the tax year, and you must have paid income tax in that year.

Official sources

Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/spcc1.pdf
Official instructions and guidance: https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/single-person-child-carer-credit/how-claim-spccc.aspx
Edition shown on this page: Revised December 2024 (RPC019263_EN_WB_L_1) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.