Office of the Revenue Commissioners (Revenue) Edition Revised March 2021 (RPC020143_EN_WB_L_1) 4 pages

Form SPCC2: Claim for Single Person Child Carer Credit, secondary claimant

Revenue's paper claim for a carer who receives the Single Person Child Carer Credit because the child's primary carer has given it up in their favour.

Fill out Form SPCC2 (Single Person Child Carer Credit, secondary claimant) online View the form Free on every FileIt plan
Form SPCC2 (Single Person Child Carer Credit, secondary claimant) · Claim for Single Person Child Carer Credit: secondary claimant (SPCC2)
The official Office of the Revenue Commissioners (Revenue) form, edition Revised March 2021 (RPC020143_EN_WB_L_1) — blank
Page 1 of 4
Form SPCC2 (Single Person Child Carer Credit, secondary claimant) (2021) Claim for Single Person Child Carer Credit: secondary claimant (SPCC2) — page 1 of 4
Page 1 of 4
Form SPCC2 (Single Person Child Carer Credit, secondary claimant) (2021) Claim for Single Person Child Carer Credit: secondary claimant (SPCC2) — page 2 of 4
Page 2 of 4
Form SPCC2 (Single Person Child Carer Credit, secondary claimant) (2021) Claim for Single Person Child Carer Credit: secondary claimant (SPCC2) — page 3 of 4
Page 3 of 4
Form SPCC2 (Single Person Child Carer Credit, secondary claimant) (2021) Claim for Single Person Child Carer Credit: secondary claimant (SPCC2) — page 4 of 4
Page 4 of 4
Fill this form online Blank PDF from Office of the Revenue Commissioners (Revenue)

What is Form SPCC2 (Single Person Child Carer Credit, secondary claimant)?

The Single Person Child Carer Credit (SPCCC) is an Irish tax credit for a single person who looks after a qualifying child. It normally goes to the primary claimant, the carer the child lives with for most of the year. The primary claimant can relinquish (give up) the credit in favour of another carer, for example when they don't have enough taxable income to use it. That other carer is the secondary claimant, and claims on Form SPCC2.

To be a secondary claimant for a year, you must not be married, cohabiting or in a civil partnership (unless separated), must not be jointly assessed or getting the widowed person's or surviving civil partner's basic credit, and the child must live with you for at least 100 days in the year. The form's notes say the greater part of a day counts as a day. Once relinquished, you keep the credit until the primary claimant cancels, and a cancellation takes effect no earlier than 1 January of the following year.

FileIt guides you through Section A, prints your answers into Revenue's own PDF, checks the IBAN and the dates, and files the result in your vault. You sign the declaration and send it to your Revenue office yourself. FileIt never submits anything.

Issued by
Office of the Revenue Commissioners (Revenue)
Who fills it
The secondary claimant, after the primary claimant relinquishes the credit
Main condition
The child lives with you for at least 100 days in the year
Send to
Your Revenue office (the form says you can write FREEPOST above the address)
Edition
Revised March 2021 (RPC020143_EN_WB_L_1), 2 pages plus 2 pages of notes

Who needs to fill out Form SPCC2 (Single Person Child Carer Credit, secondary claimant)?

  • Separated, divorced or single parents who share care and to whom the other parent has given up the credit.
  • Grandparents or guardians caring for a child for at least 100 days a year, where the primary carer has relinquished the credit to them.
  • A carer who is not living with a partner as a couple in the year of the claim.
  • Anyone who can't use Revenue's myAccount and needs the paper claim.

When to use Form SPCC2 (Single Person Child Carer Credit, secondary claimant)

  • After the primary claimant has relinquished the credit in your favour, on Section B of Form SPCC1 or through Revenue's online services.
  • For each tax year you claim. Where the child is over 18, the notes say a claim must be made every year.
  • Within four years after the end of the tax year, if you are claiming a repayment for an earlier year.

What you need before you start

  • Your name, address with Eircode, and PPSN.
  • The tax year you are claiming for.
  • The child's name, date of birth and PPSN, and for a child over 18 the name and address of their school or college.
  • The name and address of the person who relinquished the credit, and their PPSN and date of birth if you know them.
  • Your IBAN and BIC if you want any refund paid into your bank account.

What’s on Form SPCC2 (Single Person Child Carer Credit, secondary claimant)

The 2021 edition has 4 pages. FileIt asks for it in 5 parts, and it is signed by Secondary claimant:

  1. Section A: your detailsSecondary claimant
  2. The qualifying childSecondary claimant
  3. The person who gave up the credit to youSecondary claimant
  4. Bank details (SEPA)Secondary claimant
  5. Section B: declarationSecondary claimant

How to fill out Form SPCC2 (Single Person Child Carer Credit, secondary claimant), step by step

1 Section A: your details

Give your name and address in the one box, your PPSN and the tax year. Tick your civil status and answer the two questions: whether the child lived with you for at least 100 days, and whether you lived with someone as a couple. Then state your relationship to the child.

2 The child

The form has one row for the child the credit was relinquished for: first name, surname, date of birth, PPSN, and for a child over 18 the school, college or place of full-time instruction.

3 The person who relinquished the credit

Give the primary claimant's name and address. Their PPSN and date of birth are asked only if you know them.

4 Bank details

Optional. An IBAN and BIC for any refund. Revenue can't pay into an account outside the Single Euro Payments Area (SEPA).

5 Section B: declaration

Tick to confirm you have read the notes on relinquishing a claim, then sign and date the declaration that the child lived with you for at least 100 days and the details are correct. Add a phone number and email if you like.

Common mistakes to avoid

  • Claiming on SPCC2 before the primary claimant has relinquished the credit. Without that, the primary claimant keeps it.
  • Counting fewer than 100 days. The notes say the greater part of a day counts as a full day, so a weekend from Saturday morning to Sunday evening is 2 days.
  • Claiming for a year in which you lived with a partner as a couple.
  • Leaving out the school or college details for a child over 18.
  • Mistyping the IBAN. FileIt checks its check digits.

After you fill it out

Sign the declaration, then send the form to your Revenue office. FileIt does not send it for you.

Tell Revenue straight away if your circumstances change during the year, as the declaration requires.

Keep the filled PDF and your records in your FileIt vault. The notes ask you to keep documents for six years from the end of the tax year.

Fill out Form SPCC2 (Single Person Child Carer Credit, secondary claimant) online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 23 fields in all. Your answers save as you go.
  3. 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.
  4. 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 SPCC2 (Single Person Child Carer Credit, secondary claimant) now — it’s free

Form SPCC2 (Single Person Child Carer Credit, secondary claimant): frequently asked questions

What is Form SPCC2?

It is Revenue's claim for the Single Person Child Carer Credit by a secondary claimant: someone to whom the child's primary claimant has relinquished the credit.

What is the difference between SPCC1 and SPCC2?

SPCC1 is for the primary claimant, the carer the child lives with for most of the year, and its Section B is where they give the credit up. SPCC2 is for the person who receives it, who needs the child to live with them for at least 100 days.

Can the credit be split between two carers?

No. The credit can't be split. A primary claimant with two or more children can relinquish it to more than one person.

How long does the relinquishment last?

The notes say you keep the credit until the primary claimant cancels the relinquishment, which takes effect no earlier than 1 January of the year after Revenue receives the cancellation.

Where do I send SPCC2?

To your Revenue office. Revenue correspondence shows its address, or you can find it with the contact locator on revenue.ie. FileIt never submits forms.

Can I fill in SPCC2 online with FileIt?

Yes. FileIt fills Revenue's own PDF, checks your answers and files it in your vault. You can sign it by hand or e-sign it in FileIt, then send it to Revenue yourself.

Official sources

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 2026-10-01.

Fill out Form SPCC2 (Single Person Child Carer Credit, secondary claimant) online