Divorced couple, twins and Single Person Child Carer Credit
- Thread starter PaddyW
- Start date
From this it seems not.
www.revenue.ie
Single Person Child Carer Credit (SPCCC)
This page provides an overview of the Single Person Child Carer Credit
www.revenue.ie
They can each claim for a different child so long as they qualify (i.e. have the child for >= 100 days / annum). The primary claimant may be whomever receives child benefit or the courts may have applied it. They primary claimant will need to relinquish their claim for one of the children for the other to claim it as the secondary claimant.
Are you absolutely sure that this is correct?
Isn't it only when there are two or more children with different parentage as explained in the example here?
Single Person Child Carer Credit
If you care for a child on your own, you may be able to claim a tax credit called the Single Person Child Carer Credit (SPCCC).
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But the SPCCC is not per child and everything that I have read clearly says that only one parent of a child/children can claim it. The relinquishing issue seems to only apply in a case of, say, a father with two children by two different mothers where he can relinquish any claim so each mother can claim the credit in respect of her own child by that father.
Apologies @ClubMan - missed the response.
Knowing only the basic info we have - Paddy's friend will need to talk to Revenue and action a plan to put this into effect for the current year if possible or else for the following year. The headache is going to be around sec 462B (4) (a) of the TCA which states "where a child is the subject of an order and the child resides with each parent for an equal part of the year of assessment, this paragraph shall apply to whichever of the parents referred to in that order is the recipient of the child benefit payment made". I.e. based on what Paddy said, there may be a formal custody arrangement which means it comes down to child benefit. If it's a informal shared custody arrangement, then it may be as easy as ensuring 50% + 1 day for that child so that child resides the majority of time with the other parent.
The SPCCC can be per child (e.g. when the primary claimant relinquishes and there are two secondary claimants). The SPCCC is per qualifying child but one individual cannot claim for more than one child. I.e. Mom has two qualifying kids and while both may be qualifying children, Mon can only make one SPCCC claim.
Knowing only the basic info we have - Paddy's friend will need to talk to Revenue and action a plan to put this into effect for the current year if possible or else for the following year. The headache is going to be around sec 462B (4) (a) of the TCA which states "where a child is the subject of an order and the child resides with each parent for an equal part of the year of assessment, this paragraph shall apply to whichever of the parents referred to in that order is the recipient of the child benefit payment made". I.e. based on what Paddy said, there may be a formal custody arrangement which means it comes down to child benefit. If it's a informal shared custody arrangement, then it may be as easy as ensuring 50% + 1 day for that child so that child resides the majority of time with the other parent.
Yes, but that's not the case here where the two children are twins.
You'll need to provide a reference for this @ClubMan - I can't see anything in the legislation that distinguishes 'a child' that happens to be a twin from one that is not a twin. I'd be surprised to learn that twins are disadvantaged by the legislation in this manner.
Twins have two parents.
What you're referring to (relinquishment etc.) is where there are, say, two children by one father and two different mothers.
I've already provided several links to authoritative info.
I've already dealt with this @ClubMan and provided the necessary legal references. The situation I'm answering for is two children with the same set of parents. I'm not saying it's simple but it's certainly allowed with the correct planning.