Claim forms for the Single Persons Child Carer Credit are now available on the Revenue website. The credit replaces the One-Parent Family Credit from 1 January 2014.

The tax credit is available in the first instance to the primary claimant – the individual with whom the qualifying child resides for the whole or greater part of the year. It is possible for the primary claimant to surrender entitlement to the credit, in favour of another qualifying individual – a secondary claimant. Two forms are published, one for the primary claimant and a form for the secondary claimant. Both forms are available on the Popular Forms section on the Revenue website.

Further information on the Single Person Child Carer Credit is available from the Revenue website.