Home Carer's Tax Credit and PAYE credit for working spouse

Hi My wife started work this year (part time 8hrs a week) and prior to this we claimed the home carers tax credit (€810),
I also used to get the personal tax credit of €3,300 and PAYE tax credit of €1,650. (We are jointly assessed) Total credits - €5,760

This year as my wife is going to earn under the €5,800 cap required to claim the home carers, is she also entitled to a PAYE tax credit of €1,650. Bringing our total credits to €7,410.

Or is a case that we can only have one or the other

The limit to retain the full HCC is €5,080.

Her PAYE Cr will be 20% of her PAYE Income so if she earns €5,000 her Credit is €1,000.

http://www.revenue.ie/en/tax/it/credits/home-carers.html

If her PAYE income is €4,000 then her PAYE Cr is €800, she can't get €1,650 on €4,000 income!

20% of her PAYE income up to €1,650.

If your wife's income is €4000 she will be entitled to 20% of that as Paye credit, and you can still claim the Homecarer's credit.

If her income next year exceeds €5080 you can still claim the Homecarer's credit under a look-back rule.
Following that there would be a reduced Homecarer's credit if her earnings are below €6700.

Depending on your earnings level, you may find that it is better to claim the increased standard rate band than the Homecarer's credit.

Thanks for the information chaps. Thats cleared things up for me a lot.
Did the sums and we are better off taking the HCA and not having the increased standard rate.