You cannot claim the Standard Rate Cut-Off Point for dual income couples and the Home Carer Tax Credit. Your local tax office will help you to determine which is better for you.
The homecarers credit is a straight €1,200 off your taxes.
The increased standard rate cut off point is an extra 24 k at 20%.
So,after a certain 2nd income level,it's better to forgo the tax credit and take the increased tax band instead.