If you care for children by yourself and live without a partner during the tax year, you may be entitled to claim the Single Person Child Carer Credit (SPCCC).
The SPCCC is generally awarded to the person with whom the child lives for the greater part of the tax year. This person is called the Primary Claimant.
The Primary Claimant can choose to relinquish their entitlement to the credit to a qualifying Secondary Claimant if that person lives with the child for more than 100 days per year.
A qualifying child is:
- Born in the tax year
- Or aged 18 at the start of the tax year
- Or over 18 at the start of the tax year but attending full-time education
- Or over 18 and permanently incapacitated - either under the age of 21 or over the age of 21 while they were in full-time education
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