Home Carer Tax Credit
A tax credit at the standard rate of tax (20%) is available for Married Couples or Civil Partners where:
One Spouse or Civil Partner (the ‘home carer’) works in the home, caring for one or more dependent persons (who usually live with the couple for the year).
A dependent person being:
a child for whom they receive child benefit from the Department of Social Protection,
a person aged 65 or over, or
a person who is permanently incapacitated by reason of mental or physical infirmity.
The home carer's income is not in excess of €7,200 (€5,080 in 2015). A reduced tax credit applies where the income is between €5,080 - €6,700 (in 2015) or between €7,200 - €9,200 (in 2016).
The tax credit is not available to Married Couples or Civil Partners who:
are taxed as single persons, or
have combined incomes over €42,800 and claim the increased standard rate tax band for dual income couples.