Home Carer’s Tax Credit A tax credit at the standard rate of tax (20%) in the tax years 2005 and 2006 is available for married couples where:
- One spouse (the ‘home carer’) works in the home caring for one or more dependent persons, i.e., a child for whom they are entitled to Social Welfare child benefit, a person aged 65 or over, or a person who is permanently incapacitated by reason of mental or physical infirmity and the qualifying person normally resides with the couple for the year.
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The tax credit is not available to married couples that are taxed as single persons. Neither is the tax credit available to married couples with combined incomes over €38,400 in the tax year 2005 and £41,000 in the tax year 2006 and who claim the increased standard rate tax band for dual income couples.