24 March 2014
Single Person Child Carer Credit
Section 7 of Finance (No 2) Act 2013 inserted a new section, section 462B, into the Taxes Consolidation Act 1997. The new section provides for the Single Person Child Carer Credit (SPCCC) which was introduced to replace the One-Parent Family Credit (OPFC) with effect from 1 January 2014. The OPFC was ceased with effect from 31 December 2013.
The SPCCC is given where a person has a "qualifying child" resident with him or her for the whole or greater part of the year of assessment and the other conditions of the relief are also satisfied. The credit is granted in the first instance to the primary claimant who may, if he or she so wishes, relinquish it for the year of assessment to a secondary claimant.
Frequently Asked Questions (PDF, 289KB) are also available on the Revenue website