Purple - see below from:
https://www.revenue.ie/en/personal-...r-credit/primary-and-secondary-claimants.aspx
It looks as if you can both make separate claims for different children if they are living separately, based on the below.
Can both parents claim SPCCC?
If you both meet the qualifying conditions parents or guardians may make a claim for a different child.
Each child must be living with the parent or guardian making the claim. Two separate claims cannot be made for the same child. If two individuals claim to be primary claimants for one child, Revenue may request supporting evidence from each individual.
How do you qualify for the SPCCC?
To qualify for SPCCC you must be a ‘single person’ with a ‘qualifying child’.
As a single person you must
not be:
- jointly assessed for tax as a married person or civil partner
- married (unless separated)
- in a civil partnership (unless separated)
- cohabiting (living with your partner)
- widowed or a surviving civil partner in the year of bereavement.
If your child is born during the tax year, the credit will not reduce on a pro-rata basis for that year.
Who is a qualifying child?
A qualifying child is any of the following:
- Born in the tax year that you are claiming for.
- Under 18 years of age at the start of the tax year.
- Over 18 years of age at the start of the tax year, but in full-time education. If your child is over 18, a yearly claim must be made.
- Meets the qualifying criteria for Incapacitated Child Tax Credit.
A foster child or a child in residential care cannot be a qualifying child.
What is regarded as full-time education?
All courses or programmes that include full-time (not part-time or evening) instruction at any university, college or other educational establishment.
Apprenticeships for any trade or profession for a period of two years or more.