When you separate or divorce and you have a child that lives with you for the whole or greater part of the year that you support, you may be eligible for the Single Parent Child Carer Credit (SPCCC).
A qualifying child is a child:
A qualifying child can also be a person over 18 who is permanently incapacitated – either before age 21 (or after age 21 while they were receiving full-time instruction)
The SPCCC is €1,650 in 2019. If you qualify for the SPCCC, you will also be entitled to an extra €4,000 in the standard rate band which increases the rate band from €35,300 to €39,300. This is a further saving of €800 where you are subject to the marginal rate of tax.
If your child lives with you for the majority of the time, you will be deemed to be the primary claimant and can claim the tax credit. However, it is possible to surrender the credit to your spouse as the secondary claimant once the child lives with them for at least 100 days out of the year.
You cannot claim the SPCCC (as a primary or secondary claimant) if you are:
When it comes to tax, the implications of informal separation, formal separation and divorce are different and can be complex. If you have any questions, please contact a member of our tax or private client teams.