Glossary · PAYE and payroll
Single Person Child Carer Credit
An extra credit and wider rate band for a single parent whose child lives with them.
The credit is €1,900 and the 20% band rises to €48,000 in 2026. It goes to the main carer: the parent the child lives with for most of the year.
Related terms
Tax credit · Standard rate cut-off point
All terms · General information, not tax advice.