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.
To qualify for Single Person Child Carer Credit (SPCCC), you must be a ‘single person’ with a ‘qualifying child’.
If your child is born during the tax year, the credit will not reduce on a pro-rata basis for that year.
A qualifying child is any of the following:
A foster child, or a child in residential care, cannot be a qualifying child.
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