Single parent child carer credit

I went in to the tax office today to enquire about claiming the SPCCC but the girl I spoke to told me that unless the mother of my child fills out the form to relinquish her claim to it then I won't be able to claim it. I explained to her that there's little or no communication between me and her so it's very unlikely that she'll sign the form but she just reiterated what she had just said, unless the mother signs the form I won't be getting the credit, they're the rules.
Was I just unlucky getting the person I spoke to or is there no leeway at all with these "rules" does anyone know?
I find it very unfair, my son's mother doesn't work and hasn't for a long time so it's not as if she's availing of the credit.

I am sorry to be the bearer of bad news but the Revenue person you spoke to was correct.

This leaflet may help you understand.

The primary carer is entitled to the credit.

A primary carer is one with whom the child resides for more than 6 months a year.

The credit can only be claimed by a secondary carer where the primary carer relinquishes his or her claim.

Sophrosyne said:

I am sorry to be the bearer of bad news but the Revenue person you spoke to was correct.

This leaflet may help you understand.

The primary carer is entitled to the credit.

A primary carer is one with whom the child resides for more than 6 months a year.

The credit can only be claimed by a secondary carer where the primary carer relinquishes his or her claim.

Click to expand...

Thanks sophrosyne.
I've no problem with the primary carer being entitled to the credit and if the mother of my child was working I wouldn't expect her to relinquish her claim but she doesn't so is not availing of the tax credit, that's what I have a problem with. If she were to get a job in the future the credit would revert to her for the year(s) in question and rightly so.

Hi Superfan,

I understand your point in that the credit is being wasted.

However, Revenue cannot force anyone to relinquish something to which he or she is entitled.

The matter is between you and your child’s mother.

Your only option is to engage with her. You should at least try and you never know, she might agree.

Sorry for dragging this back up again but just enquiring about the case where a single parent (a widower) is putting a 20 year old through college in Cork.....he is a single parent of a child in full time education but he's not from Cork therefore the child could not be living at home for 6 months.

Is the single parent child credit not allowable in this case then? Seems harsh as the widower has actually more cost than he would have if the student was living at home and in full time education.

Maybe I'm missing something......

According to the Revenue link above, the windower is eligble to claim it.
"A child who is living away from home while attending school or college is considered a qualifying child if he or she is still maintained by you and returns home outside of term."

Didn't spot that, thanks