OPF/SPCC credit question?

superfan

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up to january this year i was in receipt of the OPF tax credit but it was taken off me because of the changes made in the budget,since then i've been down a considerable amount of money. i looked in to applying for the new SPCC tax credit but noticed that the mother has to sign a form relinquishing her right to the credit.we don't get on well at all so i didn't even bother to ask the question because i knew what the answer would be.she doesn't work so isn't even claiming the credit so surely i should be entitled to it?
is anyone else in a similar situation and if so how were you granted the SPCC credit without having to get any form signed by the mother?
 
Do you have a court order for access and maintenance? If you do you could send a copy with your application form to show the tax office that you have your child more than 100 days in a year. Explain that your ex will not sign form but as you have the child for more than 100 days you should be entitled to it.
 
Do you have a court order for access and maintenance? If you do you could send a copy with your application form to show the tax office that you have your child more than 100 days in a year. Explain that your ex will not sign form but as you have the child for more than 100 days you should be entitled to it.

That is incorrect. The primary carer must relinquish his or her claim.

TCA 1997 s 462B:

"(4) Subject to subsection (5), and notwithstanding subsection (3), where for any year of assessment a primary claimant would be entitled to a single person child carer credit but for the fact that he or she has, in the form specified by the Revenue Commissioners, relinquished his or her claim to that credit, a secondary claimant shall be entitled to claim a single person child carer credit in respect of the qualifying child concerned."
 
Yeah see that's my problem,what am I supposed to do if the mother won't sign the form?
I'm sure there's been loads in a similar position since January.
 
I know this is an old thread, just wondering does anybody know how it would work where there are 2 children.

Can one parent claim the credit for one child and the other claim for the other child?
 
I know this is an old thread, just wondering does anybody know how it would work where there are 2 children.

Can one parent claim the credit for one child and the other claim for the other child?

Only one SPCC applies, irrespective of the number of children.

So the answer is no.
 
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