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Single Parent Tax Credit
Updated Dec 2025

SPCCC vs Other Family Tax Credits Ireland 2025: Comparison

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.

15 November 2025
2 min read

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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 + Rent Credit + Medical Relief, significantly increasing their total refund.

How Tax Credits Work Together

Many people assume they can only claim one tax credit, but that's not how the Irish tax system works. Tax credits are cumulative — you can claim every credit you're entitled to.

Example: Single Parent Tax Credits

A single parent working in healthcare could claim:

  • Personal Tax Credit: €2,000
  • Employee (PAYE) Credit: €2,000
  • SPCCC: €1,900
  • Flat Rate Expenses (Nurse): €147
  • Rent Tax Credit: €1,000

Total credits: €7,047

Credits You CAN Claim Alongside SPCCC

Tax Credit 2025 Value Can Combine?
Personal Tax Credit€2,000✓ Yes
Employee (PAYE) Credit€2,000✓ Yes
Incapacitated Child Credit€3,800✓ Yes
Rent Tax Credit€1,000✓ Yes
Medical Expenses (20%)Varies✓ Yes
Flat Rate ExpensesBy occupation✓ Yes

Credits You CANNOT Combine with SPCCC

Tax Credit Reason
Home Carer CreditFor married couples only
Married Person's CreditSPCCC requires single status

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Frequently Asked Questions

Can I claim SPCCC and Rent Tax Credit together?

Yes. These are completely independent credits. If you're a single parent renting, you can claim both the SPCCC (€1,900) and Rent Tax Credit (€1,000).

Can I claim SPCCC and medical expenses?

Yes, absolutely. Medical expense relief is completely separate. You can claim 20% tax relief on qualifying medical expenses regardless of other credits.

My child has a disability. Can I claim both SPCCC and Incapacitated Child Credit?

Yes. If your child is permanently incapacitated, you can claim the €3,800 Incapacitated Child Credit in addition to the SPCCC. These credits stack.

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