2026年,最多10 000名爱尔兰单身照顾者可追溯性地申请最高1 900欧元的税额减免。 Up to 10,000 Irish single caregivers may claim up to €1,900 tax credit for 2026, retroactively.

爱尔兰有数千人有资格获得2026年最高价值1 900欧元的 " 单人照料儿童信贷 " (SPCCC),减少所得税,将税额20%提高4 000欧元。 Thousands of people in Ireland may qualify for the Single Person Child Carer Credit (SPCCC), worth up to €1,900 for 2026, which reduces income tax and increases the amount taxed at 20% by €4,000. 没有结婚、没有民事伴侣关系或同居的单身个人,如果是接受全日制教育的18岁以下或18岁以上儿童的主要照料者,与他们一起生活半年以上,则可以享受这种服务。 It is available to single individuals not married, in a civil partnership, or cohabiting, who are the primary caregiver of a child under 18 or over 18 in full-time education, living with them for more than half the year. 每年只有一人可以提出索赔,而且可以追溯追索,追索期最长可达前四年,并可能产生退款。 Only one person can claim per year, and it can be claimed retroactively for up to four previous years, potentially yielding refunds. 信贷通过表格SPCC1或Online收入申请,不是福利付款,而是减税,最有利于有应纳税收入者。 The credit is claimed via form SPCC1 or Revenue Online and is not a welfare payment but a tax reduction, most beneficial for those with taxable income.