Reviewed by: MyTaxRebate Team | Last updated: 2026-02-26 | Checked against Revenue TDM Part 15-01-41.
Quick Answer
There is no fixed processing time published by Revenue for SPCCC claims. In practice, a well-prepared claim with complete evidence and a straightforward claimant profile can be processed within a few weeks. Claims that trigger information requests, involve disputed claimant roles, or are submitted with incomplete evidence can take considerably longer — sometimes several months. The single most reliable way to shorten processing time is to submit a complete, well-organised claim from the start.
What this page covers
- Typical SPCCC processing timeline
- What happens after a clean submission with complete evidence
- How multi-year claims are processed year by year before a combined statement
- What a revised tax credit certificate and balancing statement look like in practice
- What causes delays
- Information requests triggered by incomplete or inconsistent evidence
- Claimant disputes where two people claim the same child in the same year
- Complex household facts — separation, custody changes — that need additional Revenue review
- How to accelerate your claim
- Preparing a complete, well-organised evidence package before submitting
- Responding promptly and precisely to any Revenue information requests
- Using a professional submission to reduce rounds of back-and-forth with Revenue
SPCCC Key Facts
- Revenue does not publish a fixed processing time for SPCCC claims.
- A well-prepared, straightforward single-year claim can typically be processed within a few weeks.
- An information request from Revenue pauses processing entirely until you respond — treat all queries as urgent.
- Each year in a multi-year claim is processed individually before a combined balancing statement is issued.
- A claimant dispute — where two people claim the same child — is one of the most significant delay triggers.
- Submission quality, not the number of years claimed, is the biggest determinant of overall processing time.
Key Takeaways
- Revenue does not publish a fixed SPCCC processing time — well-prepared claims typically complete within a few weeks.
- An information request pauses your claim entirely: respond promptly with exactly what is asked.
- Submission quality, not the number of years claimed, is the biggest determinant of overall processing time.
What to Expect: Typical SPCCC Processing Stages
An SPCCC claim moves through several stages between submission and the final tax credit being applied. First, Revenue logs the claim and carries out initial checks against its own records. This typically includes verifying your address history, checking the qualifying child's details, and confirming your marital or civil status on file. For a straightforward claim this stage is usually quick.
Where Revenue's records are fully consistent with the claim and no additional evidence is required, the credit can be applied to your tax account within a few weeks of submission. The credit is typically applied by way of a revised tax credit certificate, which changes your PAYE tax deductions going forward, and a balancing statement covering any past years claimed.
For backdated claims covering multiple years, Revenue processes each year individually before issuing a combined balancing statement. The overall timeline extends accordingly, though the total elapsed time for a clean multi-year claim is often shorter than claimants expect.
What Causes Delays
The most common cause of delay is an information request, where Revenue requires additional evidence before processing the claim. These requests typically arise because the submitted evidence did not fully address one of the core eligibility conditions, or because Revenue's own records contain a discrepancy — such as an address inconsistency or a conflicting record of the child's household — that needs to be resolved.
Claimant disputes are another significant cause of delay. Where two parties claim the credit for the same child in the same year, Revenue must determine who the correct claimant is before processing either claim. Our guide to primary and secondary SPCCC claimants explains how these situations are assessed and how Revenue reaches a determination.
Complex household situations — such as a claim that spans a year in which a separation occurred, a custody arrangement changed, or a period of cohabitation ended — often require additional review because the facts are less straightforward. These cases are not necessarily unsuccessful, but they take longer because Revenue needs to assess the year-specific facts in more detail.
What Happens When Revenue Sends an Information Request
If Revenue sends you an information request during processing, your claim is effectively paused until you respond. The timeline clock does not continue to run towards a resolution during this period. Revenue sets a response deadline, and if you miss it, the claim may be refused on the basis of insufficient information.
When you receive a request, read it carefully. Revenue will typically specify exactly what it needs, either a particular type of document or a clarification of a specific fact. The SPCCC evidence checklist covers the types of documents Revenue most commonly requests, which helps you respond precisely rather than sending a large bundle of general documentation in the hope that something will satisfy the query.
If you are unsure what a Revenue information request is asking for, or if the requested evidence is difficult to obtain, professional advice at this stage can prevent a resolvable query from escalating into a refusal.
Backdated Claims and Timeline Differences
Backdated SPCCC claims covering several years are common and entirely valid, but they typically take longer than single-year claims for straightforward reasons: there is more material to review, more years for potential inconsistencies to arise, and in some cases older records that need to be sourced and organised.
That said, the biggest determinant of timeline for a backdated claim is not how many years are included, but how well-prepared the submission is. A clean, year-by-year evidence pack for a four-year backdated claim can often be processed faster than a single-year claim that generates two rounds of information requests.
How to Accelerate Your SPCCC Claim
The most reliable way to shorten your claim timeline is to submit with a complete, well-organised evidence package from the outset. This reduces the likelihood of information requests and allows Revenue to process the claim on first review. Organising documents year by year, confirming your address history is consistent, and anticipating any areas of potential query before submitting are all practical steps that make a measurable difference.
Reviewing the most common SPCCC filing mistakes before you submit is one of the most efficient preparation steps available — most delays trace back to a small number of recurring, preventable errors. Where a claim involves shared care, a disputed claimant role, or household complexity, a clear written narrative alongside the documentary evidence can also reduce the need for back-and-forth. A professional tax agent will typically prepare this type of structured submission as standard.
Timeline scenarios
Clean claim processed quickly
A parent submitted a three-year backdated SPCCC claim with a complete year-by-year evidence pack. Revenue's records were fully consistent with the submitted documents, and no information request was issued. The credit was applied to the tax account and a balancing statement issued within three weeks of submission.
Claim paused by a Revenue information request
A single-year claim was initially processed smoothly until Revenue queried the claimant's address for part of the year, noting that the Revenue record showed a different address than the school enrolment letter. The client responded within two weeks with tenancy agreement and bank statement evidence covering the relevant period. Revenue accepted the clarification and processed the claim shortly afterwards.
Complex multi-year claim with extended timeline
A client with four years of backdated SPCCC, including one year in which a separation had occurred mid-year, submitted a claim with professional assistance. The year with the separation required detailed documentary evidence of the household facts by month. Revenue took eight weeks to process the complex year but accepted the full claim for all four years once the evidence was reviewed.
Common mistakes to avoid
Submitting before the evidence is complete. An incomplete submission almost always triggers an information request, which pauses the claim and adds weeks to the timeline. It is almost always faster to spend an extra week preparing a complete submission than to submit quickly and then wait for a query to be resolved.
Responding slowly to Revenue information requests. Your claim processing is effectively paused while Revenue waits for your response. Revenue sets a response deadline, and missing it can result in the claim being refused. Treat any information request as urgent and respond with precisely the records asked for, not a general bundle of documents.
Assuming a delay means the claim has been refused. Revenue processing times vary, and a delay does not indicate a refusal. If you have not received a response within what seems like a reasonable period, you can follow up with Revenue directly. A professional tax agent can check on a claim's status on your behalf.
When this may not apply
- Substantive eligibility issues that need correction first. Timeline guidance assumes the claim has a valid basis. If there are unresolved eligibility questions — such as a cohabitation flag or a claimant-role dispute — these must be addressed before timeline expectations are meaningful.
- Claims that require detailed professional review before submitting. For cases with complex or uncertain household facts, submitting quickly in the hope of a fast outcome typically produces the opposite: Revenue queries, delays, and sometimes refusals that could have been avoided.
Related SPCCC guides
More SPCCC guides
Do not leave this to chance
If your SPCCC case has any complexity — shared custody, a rejected claim, backdated years, or household changes — the most reliable path is professional handling. We build, submit, and defend claims with a no-refund-no-fee model.
Frequently Asked Questions
How long does an SPCCC claim typically take in Ireland?
A well-prepared, straightforward claim can be processed within a few weeks. Claims that generate information requests or involve claimant disputes can take considerably longer — sometimes several months. Submission quality is the single biggest factor you can control.
Can I speed up my SPCCC claim once it has been submitted?
The most effective way to speed up a claim is to prevent delays before submission by ensuring the evidence package is complete and consistent. Once submitted, responding promptly and precisely to any Revenue information requests is the main lever available. Direct follow-up with Revenue is also possible if the claim appears to have stalled.
Does using MyTaxRebate improve SPCCC processing times?
Our service is designed to reduce avoidable delays by preparing submissions that anticipate Revenue queries before they arise. We organise evidence year by year, include a clear written narrative where relevant, and handle any information requests as part of the service. This typically results in fewer back-and-forth rounds with Revenue.
Official Revenue Guidance
For authoritative SPCCC rules, refer to Revenue Tax and Duty Manual Part 15-01-41. This is the primary source document that defines all eligibility conditions, the relinquishment process, and the technical rules governing the credit.