Divorced couple, twins and Single Person Child Carer Credit

Hi all, just a quick question on behalf of a friend.

Divorced couple who have twins, custody shared equally and costs etc. Can both parents claim SPCCC against each child or is this not allowed?

Thanks for your replies.

From this it seems not.

Only one parent or guardian of a child can claim the SPCCC in a tax year. You may only claim one credit, even if you care for more than one child.

Click to expand...

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.

finbarrmc said:

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.

Click to expand...

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?

Are you absolutely sure that this is correct?

Click to expand...

I am sure both can claim but my language was loose: neither parent relinquishes their claim - they each make a claim as the primary claimant for a different qualifying child.

finbarrmc said:

I am sure both can claim but my language was loose: neither parent relinquishes their claim - they each make a claim as the primary claimant for a different qualifying child.

Click to expand...

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.

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.

Click to expand...

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.

finbarrmc said:

The SPCCC can be per child (e.g. when the primary claimant relinquishes and there are two secondary claimants).

Click to expand...

Yes, but that's not the case here where the two children are twins.

ClubMan said:

Yes, but that's not the case here where the two children are twins.

Click to expand...

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.

finbarrmc said:

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.

Click to expand...

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.

Thanks for all the replies. As ever, with Revenue, it's as clear as mud!

ClubMan said:

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.

Click to expand...

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.