How Separation or Divorce Affects the SPCCC in Ireland 2025
Going through a separation or divorce affects your tax situation—including your eligibility for the Single Person Child Carer Credit (SPCCC). This credit is worth €1,900 in 2025, plus an increased rate band worth an additional €800.
Our specialists help separated parents navigate these changes and claim all credits they're entitled to. Here's how separation and divorce affect the SPCCC.
📊 SPCCC After Separation
- Credit value: €1,900/year (2025)
- Rate band increase: Extra €4,000 at 20%
- Who claims: Primary carer of qualifying child
- 4-year backdate: From year of separation
When Can You Claim SPCCC?
After separation or divorce, you can claim the SPCCC if you:
- Are single, separated, or divorced – legally or informally
- Have a qualifying child – living with you
- Are the primary carer – child lives with you for majority of time
- Not cohabiting – not living with a new partner
The Year of Separation
In the year you separate, you have options for how you're taxed:
- Joint assessment: Continue as married for that tax year
- Single assessment: Each person taxed individually
From the following tax year, you're assessed as single. If you're the primary carer, you can claim the SPCCC from then.
Shared Custody Situations
Only one parent can claim the SPCCC—the "primary carer." This is typically the parent the child lives with for the majority of the year.
In 50/50 custody arrangements, only one parent can claim. The primary carer can relinquish the credit to the other parent if they choose, but this is uncommon.
💡 Real Example
Karen separated in 2021 and became the primary carer for her two children. She'd never claimed the SPCCC. When we reviewed her tax, we backdated four years of the credit plus rate band increases, combined with rent credit. Total refund: €14,280.
Other Tax Changes After Separation
Beyond the SPCCC, separation affects your tax in other ways:
- Tax credits: You get single person credits instead of married
- Rate band: Changes from married to single thresholds
- Maintenance payments: May have tax implications
Other Reliefs You May Be Missing
When we review your tax, we also check for:
- Rent tax credit – up to €1,000/year
- Medical expenses – 20% relief
- Flat rate expenses – for many professions
- Childcare reliefs
The average refund our clients receive is €1,080.
Separated or Divorced?
Our experts will claim your SPCCC and find all other reliefs you're entitled to.
Start Your Tax Review →No refund, no fee • Average refund €1,080 • TAIN: 77632V
Frequently Asked Questions
Do I need to be legally divorced?
No—informal separation qualifies. As long as you're living separately and are the primary carer, you can claim the SPCCC.
Can my ex claim if they pay maintenance?
Paying maintenance doesn't affect SPCCC eligibility—it goes to the primary carer, regardless of who pays maintenance.
What if I start living with a new partner?
You lose SPCCC eligibility if you cohabit. You can claim for the years before you started living together.
