In short
If you're not married, not in a civil partnership and not living with a partner, and a child lives with you for all or most of the year, you may get the Single Person Child Carer Credit and a wider standard rate band. Together they can reduce your tax noticeably each year. It's often missed, and you can claim back four years.
Who may qualify
- You're the main carer of a child who lives with you for all or most of the year.
- The child is under 18, or over 18 and in full-time education, or permanently incapacitated.
- You aren't married, in a civil partnership or cohabiting.
Shared custody
The credit goes to the parent the child mainly lives with, the "primary claimant". If the child also lives with the other parent for part of the year, the primary claimant may be able to give up the credit so the other parent can claim it as "secondary claimant". Conditions apply, so check before either of you claims.
How much it's worth
The credit is €1,900 for 2025 and 2026 (€1,750 for 2024, and €1,650 for 2022 and 2023). Budget 2027 announced no change. The standard rate band is also €4,000 wider than a single person's: €48,000 at 20% in 2026. All credits by year.
How to claim
Claim it in myAccount for the current year, and in the income tax return for earlier years. You'll need the child's PPS number.
Get your tax back
Missed the Single Person Child Carer Credit? You can still get the tax back as a tax refund for every year since 2022. We check every year and claim it for you: pay nothing upfront. Check my tax refund.
Sources
Revenue: Single Person Child Carer Credit, on revenue.ie. Amounts from Revenue's tax rates, bands and reliefs tables (published 1 January 2026).
Questions for Revenue directly? Call the PAYE helpline on 01 738 3636 (Monday to Friday, 9.30am to 1.30pm), or see all Revenue contact numbers.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
