Can cohabiting couples claim SPCCC? Learn the rules around the Single Person Child Carer Credit.
Our local tax experts will review the last 4 years and find every tax credit and relief you qualify for, maximising your refund!
If you're cohabiting with a partner, you generally cannot claim the SPCCC. The credit is for single parents who are not living with a partner.
You cannot claim SPCCC if you're living with a partner (cohabiting), even if you're not married.
However, if your circumstances have changed during the year, you may be entitled to partial relief. Speak to us to check your situation.
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The SPCCC is worth up to €2,700 per year in 2025 — comprising a €1,900 tax credit plus an increased rate band worth up to €800. If you've never claimed, you can backdate for 4 years.
The SPCCC (€1,900) can be claimed alongside most other tax credits — it's not either/or. A single parent could potentially claim SPCCC + Personal Credit + Employee Credit + Medical Relief + Rent Credit.
The Single Person Child Carer Credit (SPCCC) provides €1,900 annual tax relief for qualifying single parents in Ireland. MyTaxRebate.ie clients claiming SPCCC average over €1,250 in combined annual tax refunds. Complete guide to eligibility, qualification criteria, and claiming procedures.