What are the conditions for claiming a one-parent family tax credit?


The One-Parent Family Tax Credit was replaced by the Single Person Child Carer Credit (SPCCC).

To qualify for the SPCCC (€1,900 in 2025):

• You must be single, widowed, separated, divorced, or a surviving civil partner—not cohabiting or remarried.
• You must have custody of a dependent child who lives with you.
• The child must be under 18 or in full-time education or training, or permanently incapacitated.
• Only one person can claim the credit per child, per year.
• You must be the primary carer or be assigned the credit by the primary carer (if the child stays with you at least 100 days/year).
• Apply using Form SPCC1.