The Single Person Child Carer Credit (SPCCC) is worth €1,900 in 2025, plus an increased rate band. But in shared custody situations, only one parent can claim—here's how to determine eligibility.
Our specialists help separated parents navigate SPCCC eligibility and claim all credits they're entitled to.
📊 SPCCC & Shared Custody
- Credit value: €1,900/year (2025)
- Who claims: Primary carer only
- 50/50 custody: One parent must be designated primary
- Can be transferred: Primary carer can relinquish
The Primary Carer Rule
Only the "primary carer" can claim the SPCCC. Revenue defines the primary carer as the parent with whom the qualifying child lives for the majority of the year.
In most cases, this is straightforward—the child lives predominantly with one parent. But what about 50/50 arrangements?
50/50 Custody Situations
When custody is truly equal, one parent still needs to be designated as the primary carer for SPCCC purposes. This is usually determined by:
- Where the child is registered: School, GP, Child Benefit
- Official correspondence: Address on official documents
- Court orders: May specify primary residence
If there's no clear primary carer, the parents need to agree who will claim. The credit cannot be split.
Transferring the Credit
The primary carer can choose to relinquish the SPCCC to the other parent. This might make sense if:
- The primary carer doesn't pay enough tax to use it
- The other parent would benefit more
- Both parents agree to the transfer
The transfer is done annually and must be actively requested.
💡 Real Example
Maria and John have 50/50 custody. Maria receives Child Benefit and is registered as the primary parent at school. She's entitled to the SPCCC, which we backdated four years alongside rent credit and medical expenses. Total refund: €11,200.
Important Conditions
To claim SPCCC with shared custody, you must still meet all conditions:
- Not cohabiting: Cannot live with a partner
- Qualifying child: Under 18 (or 18+ in full-time education)
- Child lives with you: For majority of year (or significant portion)
Other Reliefs for Single Parents
Beyond SPCCC, you may also be entitled to:
- Rent tax credit – up to €1,000/year
- Medical expenses – including children's costs
- Childcare reliefs
The average refund our clients receive is €1,080.
Shared Custody Questions?
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Frequently Asked Questions
Can both parents claim SPCCC?
No—only one parent can claim it for the same child, even in 50/50 custody.
What if we can't agree who claims?
Revenue will typically look at where the child is registered (school, Child Benefit) to determine the primary carer.
Can we alternate years?
The credit can be transferred annually if the primary carer agrees. But this must be done each year—it doesn't alternate automatically.