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Tax Credit Series – Home Carer’s Tax Credit

Tuesday’s Tip – Maximise How You Use Your Tax Credits

Continuing our Tax Credit Series, this week we look at Home Carer’s Tax Credit.

The Home Carer’s Tax Credit is paid to families where one person stays at home to mind children, or a dependent relative.

In many cases you will automatically be granted the tax credits and reliefs you are entitled to, but if you are entitled to a tax credit such as Home Carer’s Tax Credit, you will have to inform Revenue of your entitlements.

Am I Entitled To This Tax Credit?

Requirements:

  1. The Home Carer’s Tax Credit is only available to married couples or civil partners

  2. The married couple or civil partners must be jointly assessed for tax

  3. One spouse or civil partner must work in the home caring for one or more dependent person

  4. You cannot claim for caring for your own spouse

  5. The home carer’s income must be under €7,200 (a reduced tax credit applies where their income is between €7,200 and €9,400)

A dependent person is defined as:

  1. A child who you are entitled to Child Benefit for

  2. A person aged 65 or over

  3. A person with a disability who requires care

Further information:

  1. Carer’s allowance and carer’s benefit are not taken into account when determining the home carer’s income but they are taxable sources of income.

  2. You cannot claim the Standard Rate Cut-Off Point for dual income couples and the Home Carer’s Tax Credit.

What Do I Do Next?

If you think you may be entitled to claim this tax credit and would like assistance, please contact a member of our team on +353 42 933 9955 or email our Tax Manager janejackson@fdw.ie

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