Tax credits reduce the Single parent tax credit calculator of tax that you have to pay. Children must live with the secondary claimant for at least days in a year. There are some situations where Revenue may not allocate the credit correctly.
Who is born in the tax year, or Who is aged under 18 at the start of the tax year, or Who is aged over 18 at the start of the tax year but receiving full-time instruction at any university, college, school or other educational establishment 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 decision on who is the primary claimant will be made on the facts in the case. For example, Jack has 2 children, Susan and Joan, and is a qualifying primary claimant. However, foster children cannot be qualifying children. A secondary claimant must meet exactly the same conditions except for the condition that the child lives with him or her for the greater part of the year.
However, if you are a primary claimant with more than one qualifying child and you surrender your entitlement to the SPCCC, 2 or more secondary claimants can claim the credit — provided they are caring for qualified children for more than days in a year.
There is an additional Incapacitated Child Tax Credit. So, for example, if a child stays with the secondary claimant from Saturday morning until Sunday evening, this can be counted as 2 days. It came into effect on 1 January If you are a primary claimant and were not allocated the credit but wish to claim it, you should complete Form SPCC1 pdf and submit it to your Revenue office.
If you qualify as a secondary claimant and the primary claimant has surrendered the credit in your favour, then the primary claimant should complete Form SPCC1 pdfsign the appropriate declaration and submit it to his or her Revenue office. Qualifying child A qualifying child is a child: If you are allocated the credit but are not entitled to it because, for example, the child is not receiving full-time instruction, then you must notify your Revenue office of your change in circumstances as soon as possible and request that the credit be withdrawn.
You will then have the credit restored to you at the beginning of the following tax year. The child may be your own child, an adopted child, a stepchild or any child whom you support and maintain at your own expense.
Only one credit for any qualifying child is available to the primary claimant. Remember that, for a secondary claimant to make a claim, in all cases the primary claimant must have surrendered their entitlement to the credit. For the purpose of this limit a day can include the greater part of a day.
In general, the SPCCC is given to the person with whom the qualifying child lives for the whole or greater part of the year more than 6 months — called the primary claimant.
This surrender will remain in place until you withdraw it.
Our document How your income tax is calculated explains how tax credits work. If you are a primary claimant, you can surrender your entitlement to the credit in favour of a secondary claimant, provided the child lives with that person for more than days in a year and the person meets all the other qualifying conditions.
Surrendering your entitlement If you are the primary claimant and you do not wish to claim the credit, you can surrender give up your entitlement to the credit. This means having day-to-day responsibility for the upbringing of the child and responsibility for his or her charge and care.
Susan lives with her mother Mary for more than days in a year and Joan lives with her mother Denise for more than days in a year. Primary claimant The primary claimant is the person with whom a qualifying child see below or children lives for more than 6 months of the year.
If both parents have equal custody by court orderentitlement to the credit is decided by which parent gets Child Benefit from the Department of Employment Affairs and Social Protection.
A child who is living away from home while attending college is considered a qualifying child if they are still maintained by the claimant and return home outside of term-time.
If you were allocated the credit but wish to surrender it to a secondary claimant, then you should complete Form SPCC1 pdfsign the appropriate declaration and submit it to your Revenue office. If you believe you qualify as the primary claimant but the credit has been granted automatically to another individual, you should complete Form SPCC1 pdf and submit it to your Revenue office, together with any relevant evidence in support of your claim that the child lives with you for the whole or greater part of the year.
The secondary claimant does not need to have legal custody of the qualifying child but must prove that the child lives with them for at least days in the year.Apr 27, · Tax Information Get a copy of your tax record to view your tax account transactions or line-by-line tax return information for a specific tax year.
Current year tax information may not be available until July. The Single Person Child Carer Credit (SPCCC) is a tax credit for people who are caring for children on their own. It replaced the One-Parent Family Credit from 1 January Universal credit is a new monthly benefit that replaces (or if not yet, soon will) six means-tested benefits: income support, income-based jobseeker's allowance, income-related employment and support allowance, housing benefit, child.
Use our tax credits calculator to calculate how much working or child benefit tax credits your family could be in entitled to in the current tax year. Are you single or a couple? Please note that tax credit rules are complicated and the amount shown above may vary depending on your personal circumstances.
All calculations are a guide. Find out more about renewing your tax credits and call the tax credit helpline if you have not received your pack. For advice, call our Single Parent Helpline Get in touch. A tax credit is a dollar-for-dollar reduction in your actual tax bill.
A few credits are even refundable, which means that if you owe $ in taxes .Download