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Single Parent Tax Rebate

Single parents rebate payment – €1750 per year

 

Use this form if you are caring on your own for: your own child, an adopted child or a child you maintain at your own expense You need to be paying tax to qualify.

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    Single Person Child Carer Credit (SPCCC) Qualification

    Single Person Child Carer Credit (SPCCC) Qualification

    To qualify for Single Person Child Carer Credit (SPCCC), you must be a ‘single person’ with a ‘qualifying child’.

    As a single person you must not be:

    • Jointly assessed for tax as a married person or civil partner
    • Married (unless separated)
    • In a civil partnership (unless separated)
    • Cohabiting (living with your partner)
    • Widowed, or a surviving civil partner, in the year of bereavement

    If your child is born during the tax year, the credit will not reduce on a pro-rata basis for that year.

    Who is a qualifying child?

    A qualifying child is any of the following:

    • Born in the tax year that you are claiming for.
    • Under 18 years of age at the start of the tax year.
    • Over 18 years of age at the start of the tax year, but in full-time education. If your child is over 18, a yearly claim must be made.
    • Meets the qualifying criteria for Incapacitated Child Tax Credit.

    A foster child, or a child in residential care, cannot be a qualifying child.

    What is regarded as full-time education?

    • All courses or programmes that include full-time (not part-time or evening) instruction at any university, college or other educational establishment.
    • Apprenticeships for any trade or profession for a period of two years or more.
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