Home carers tax credits

thunder99

Registered User
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I'm just looking at the information on the home careers tax credit where the qualification criteria is:

A dependent person is a:

Child for whom Child Benefit is payable
Person aged 65 or over
Person with a disability that requires care.

Does anyone know if the child has to be receiving Child Benefit for the parents to qualify? I'd like to claim the credit, but we don't get any Child Benefit for the child (he isn't resident in the country).
 
He does live with us (I'd be claiming through my wife anyway). We live in Hungary but my income is from self-employment in Ireland.

Tried ringing Revenue this morning but couldn't get through to anyone who knew anything.
 
emeralds, on the link you gave it says...
A dependent person is:
a child for whom Social Welfare Child Benefit is payable - this includes all children under 16 and children in full-time education under 18;

The 'this includes all children under 16' bit seems to suggest we can claim it.
 
emeralds, on the link you gave it says...
A dependent person is:
a child for whom Social Welfare Child Benefit is payable - this includes all children under 16 and children in full-time education under 18;

The 'this includes all children under 16' bit seems to suggest we can claim it.

You missed the 'normally resides' sentence.
What are the conditions?

The conditions, which must be met, are as follows:

The couple in a marriage or civil partnership must be jointly assessed to tax- it does not apply where couples are taxed as single persons.
The home carer must care for one or more dependent persons.
A dependent person is:
a child for whom Social Welfare Child Benefit is payable - this includes all children under 16 and children in full-time education under 18; or
a person aged 65 years or over; or
a person who is permanently incapacitated by reason of mental or physical infirmity.
A dependent person does not include a spouse or civil partner .
The dependent person(s) must normally reside with the couple for the tax year. For rules regarding relatives, see further on.
The Home Carer’s income must not exceed €5,080 in the tax year. Where the income is between €5,080 and €6,700 (€6,620 for the year 2007 and €6,880 for the years 2008 to 2010 incl.) some measure of relief will still be given.
Does a relative have to reside with the Home Carer?

No. Dependent persons who are relatives (including relatives of a spouse or civil partner) can be cared for outside the home, if they reside:

next door in a neighbouring residence, or
on the same property, or
within 2 kilometres of the claimant.
There must, however, be a direct communication link (e.g. telephone, alarm system) between the two residences. A relative includes a relative by marriage or civil partnership or a person for whom you act as a legal guardian.


So none of you live in Ireland? You all live together in Hungary?
 
Yes, we all live together in Hungary. We have one income which comes from Ireland.

In previous years I've filed as resident in Ireland, but this year I think I should start filing as non resident. According to what I've read, I can still claim tax credits as I'm living within the EU.
 
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