AITI Chartered Tax Adviser

What is the single parent child carer credit?

You can claim this tax credit if you are a single parent, i.e., a person who has a qualifying child living with you, you are not cohabiting, and you have not remarried. A qualifying child is a child which you have custody of, and maintain at your own expense for some part of the tax year. The child must be aged under 18 at the start of the tax year or, if aged 18 or over, is:

(a) at college or university,
(b) undergoing full-time training (for a training period of at least two years) in a trade or profession, or
(c) permanently incapacitated, i.e., permanently unable to maintain himself due to physical or mental incapacity.

The tax credit is the lower of:

(a) €1,650, and
(b) the amount which reduces your income tax liability to nil.