Reviewed by: MyTaxRebate Team | Last updated: 2026-02-26 | Checked against Revenue TDM Part 15-01-41.
Quick Answer
A rejected SPCCC claim is not necessarily the end. Revenue most often refuses claims because submitted evidence does not adequately prove claimant status, the qualifying child's residence pattern, or household facts for the tax year. A formal review request must be submitted to Revenue first. If Revenue upholds the refusal, you can escalate to the independent Tax Appeals Commission. Whether the claim can be recovered depends on whether the underlying entitlement is genuine and whether stronger evidence is available.
What this page covers
- Why SPCCC claims are rejected
- Address and evidence gaps Revenue most commonly flags
- Claimant-role conflicts where two people claim the same child
- Timing issues where conditions were not met for the full year
- How the SPCCC appeal process works
- Requesting a formal review from Revenue as the first stage
- Escalating to the Tax Appeals Commission if Revenue upholds the refusal
- Time limits that apply at each stage and why acting promptly matters
- What evidence changes the outcome
- Year-specific residence and principal-carer records that directly address the refusal
- How multi-year claims need separate, clearly labelled evidence for each year
- When a rejected claim genuinely cannot be overturned and why
SPCCC Key Facts
- Revenue review stage resolves the majority of successful SPCCC appeals — escalation to the Tax Appeals Commission is not always needed.
- The Tax Appeals Commission (TAC) is an independent statutory body that can direct Revenue to allow a claim incorrectly refused.
- A 30-day time limit typically applies for TAC escalation from the date of Revenue's review determination.
- Evidence gaps — not the absence of underlying entitlement — are the leading cause of SPCCC rejection.
- In a multi-year claim, each tax year requires its own evidential support; acceptance in one year does not cover others.
- MyTaxRebate's no-refund-no-fee model means professional appeal handling carries no upfront cost.
Why Revenue Rejects SPCCC Claims
The Single Person Child Carer Credit is refused for several distinct reasons, and correctly identifying which one applies is the most important step before you appeal. The most frequent cause is an evidence gap: Revenue cannot verify that you were the principal carer of a qualifying child for the full tax year. This may be due to an address mismatch on file, a submission that omitted key supporting records, or a claimant-status question that was not addressed in the original claim. For a detailed breakdown of what evidence Revenue typically requires, the SPCCC evidence checklist covers each category in priority order.
Rejection also commonly arises from a claimant-role conflict, where the same child has been claimed by more than one person for the same tax year. Revenue will typically refuse both claims and ask each party to provide evidence of their status. A third cause is a timing issue, where the qualifying child ceased to meet the conditions part-way through the year but the claim was submitted as if the conditions applied for the full year.
In rarer cases, the refusal is based on a status issue, such as Revenue's records showing a cohabitation flag or a change in marital status that was not fully resolved. Understanding the specific reason for the refusal is what allows you to build a targeted and effective response.
How the SPCCC Appeal Process Works in Ireland
The first stage of any SPCCC appeal is a formal review request submitted directly to Revenue. This is not a repeat of the original claim; it is a structured submission that explains why the initial refusal was incorrect, supported by additional or improved evidence. Revenue is required to review the decision and issue a fresh determination. The majority of successful SPCCC appeals are resolved at this stage, without the need to escalate further.
If Revenue upholds the refusal after reviewing your submission, you may appeal to the Tax Appeals Commission (TAC). The TAC is an independent statutory body that hears disputes between taxpayers and Revenue Ireland. TAC proceedings involve formal written submissions and, in some cases, an oral hearing. The Commission has the power to direct Revenue to allow a claim that was incorrectly refused.
Time limits apply at both stages. You should act promptly after receiving a refusal notice, as missing a deadline can close off your appeal options. If the value or complexity of the claim makes the process difficult to manage alone, professional guidance at this stage is a sound investment.
What Evidence Changes the Outcome
The most persuasive evidence in an SPCCC appeal directly supports the three core conditions: that you were single, widowed, or separated in the relevant tax year; that the qualifying child resided with you during that year; and that you were the principal carer. Evidence of the child's residence typically includes utility bills, tenancy agreements, school correspondence, and GP records showing the child's address matching yours. Our SPCCC evidence checklist details the priority order for preparing and organising these records.
Where the original rejection stemmed from a claimant-role dispute, the evidence that matters most is anything that shows the child's primary household was yours. School attendance records, medical appointment history, court-approved parenting plans, and social welfare records are all relevant. Generic statements about being a good parent are far less effective than year-specific documents tied precisely to the claimed period. Our guide to primary and secondary SPCCC claimant roles explains how Revenue determines who the correct claimant is when two parties dispute the credit.
In multi-year claims, each tax year requires its own evidential support. Revenue does not carry forward an acceptance from one year to automatically cover another. A successful outcome in one year of a claim does not validate the remaining years unless those years are independently evidenced.
When a Rejected Claim Cannot Be Recovered
Not all rejected SPCCC claims can be overturned. If the core eligibility conditions were genuinely not met for the tax year in question, an appeal is unlikely to succeed regardless of how it is framed. If you were cohabiting with a partner as civil partners or as a couple for the full year, the credit does not apply for that year and no additional evidence will change that fact. See our guide to SPCCC and cohabiting couples for a precise explanation of when this disqualifying rule applies.
Similarly, if the qualifying child did not reside with you as the principal carer during the claimed period, the entitlement does not exist for that year. An honest assessment of the actual facts, before committing time to an appeal, is the most efficient use of your resources. A professional review can confirm whether your case has genuine merit before you begin the formal process.
Using a Professional Service for SPCCC Recovery
The appeals process is technical and the amounts involved are real. A rejected claim for a single tax year can represent up to €2,700 in lost tax benefit, and many clients seek to recover entitlement across four or more years. Professional handling provides structured evidence preparation, a well-framed appeal submission, and reduces the risk of procedural errors that can compromise an otherwise valid case.
MyTaxRebate reviews rejected claims as part of its evidence-led recovery service. We assess whether the refusal can be challenged, identify the specific evidence required to overturn it, and manage the review and appeal process on your behalf. Our no-refund-no-fee model means you only pay if we recover a tax rebate for you.
Rejection and appeal scenarios
Address mismatch caused the rejection
A client submitted an SPCCC claim but Revenue flagged a discrepancy between the utility bills on file and the child's school enrolment address. The claim was refused pending clarification. After preparing a consolidated evidence pack that aligned the address history with GP, school, and tenancy records across the relevant tax years, the Revenue review was successful and all three years were credited.
Both parents claimed the same child in the same year
A separated couple both submitted SPCCC claims for the same child in the same tax year. Revenue refused both claims and requested evidence of the principal care arrangement. The parent who had been the day-to-day residential carer provided school enrolment records, a GP letter confirming the child's registered address, and the family law order specifying primary residence. That parent's claim was reinstated; the other was formally refused.
Multi-year claim with one disputed year
Three years were submitted together in a backdated claim. Revenue accepted two years but refused the third, citing insufficient evidence of the child's residence during a period when the family had changed address. A targeted set of records covering the gap — including a school transfer letter, council correspondence, and bank statements — was submitted on review. The third year was subsequently allowed.
Common mistakes to avoid
Appealing without first closing the evidence gap. Resubmitting the same evidence that caused the original rejection is the single most common appeal error. Before filing a review, identify precisely what Revenue objected to and prepare evidence that directly addresses that specific gap rather than restating the original claim.
Using one document bundle for multiple tax years. Each year in a multi-year claim requires its own clearly labelled evidence. A single bundle spanning several years, without year-by-year organisation, forces Revenue to sort through the material themselves and frequently triggers information requests that delay or complicate the outcome.
Treating the initial refusal as the final word. Revenue's first refusal notice is a decision that can be formally reviewed, not a closed door. Most successful SPCCC appeals are resolved at the Revenue review stage without needing to escalate to the Tax Appeals Commission. Acting promptly and with better evidence is usually the fastest route.
When this may not apply
- Genuine ineligibility for the year. If the core SPCCC conditions — single or separated status, qualifying child residence, and no cohabitation — were not actually met in the claimed year, an appeal will not succeed regardless of how it is framed.
- Records that directly contradict the claim. If available documents conflict with the circumstances being asserted — such as records showing cohabitation at the claimed address or the child registered elsewhere — a Revenue review is unlikely to produce a different result.
- Full-year cohabitation as a couple. Cohabitation as a couple for the entire tax year disqualifies the SPCCC for that year. No additional evidence addresses this because the disqualifying condition itself is confirmed, not simply unproven.
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
Can a rejected SPCCC claim still succeed on appeal?
Yes, if the underlying entitlement is genuine and stronger evidence is available. Most successful appeals are resolved at the Revenue review stage. The key is identifying the exact reason for rejection and addressing it directly, rather than resubmitting the original claim without changes.
Is there a time limit for appealing a rejected SPCCC claim?
You should submit a Revenue review request promptly after receiving a refusal. For Tax Appeals Commission escalations, a 30-day window typically applies from the date of Revenue's review determination. Missing this deadline can remove the escalation option, so acting quickly matters.
Should I appeal a rejected SPCCC claim without professional help?
Simple cases where the evidence gap is clear and easily closed may be manageable independently. However, if the rejection involves a disputed claimant role, multiple tax years, or complex household facts, professional case handling significantly reduces the risk of a poorly framed appeal making the situation worse.
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.