Home Carer’s Tax Credit

Home Carer’s Allowance 2017

The Home Carer’s Tax Credit is applicable to married couples or civil partners who are jointly assessed, where one spouse or civil partner works in the home caring for a dependent person. The credit for 2017 is now €1,100 per annum an increase of €100.00 from 2016. The home carer’s income must not exceed €7,200.

A Home Carer’s Tax Credit can be claimed when:

  • The married couple or civil partners are jointly assessed for tax
  • One spouse or civil partner works in the home caring for one or more dependent people
  • The home carer’s own income is below the threshold in the tax year you are claiming for.

A dependent person is a:

  • Child for whom child benefit is payable
  • Person aged 65 or over
  • Person with a disability that requires care

A dependent person you are caring for cannot be a spouse or civil partner. They can however, be a relative by marriage, or someone for whom you act as a legal guardian.

Applications for the Home Carer’s Tax Credit should be made to Revenue.


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