Home Carer Tax Credit

• You're married or in a civil partnership and jointly assessed
• One of you, the "home carer", cares for at least one dependent person at home
• A dependent person is a child you get Child Benefit for, someone aged 65 or over, or someone permanently incapacitated
• The home carer's own income is below Revenue's limit (see below)

2022 to 2026: Revenue's published figures. 2027: announced in Budget 2027, law once the Finance Bill passes. ◆ means not yet confirmed. Every credit by year.

The full credit is given if the home carer's own income is €7,200 or less. Above that, the credit is reduced by half of the income over €7,200. Some income, such as Carer's Allowance, doesn't count towards the limit ◆.

If the home carer also earns, you can't have both the full Home Carer credit and the extra rate band for a second earner. Revenue applies whichever is better for you. It's worth checking each year, especially when the carer's hours change.

Missed the Home Carer Tax Credit? You can still get the tax back as a tax refund for every year since 2022.

For the current year, add the credit in myAccount and it comes through your pay. For earlier years, it's claimed in the income tax return for each year.

Can a cohabiting couple claim it?

No. It's only for married couples and civil partners who are jointly assessed.

Does the dependent person need to live with us?

Usually yes. If the person is a relative of you or your spouse, they can instead live next door, on the same property or within 2 km, as long as there is a direct link between the homes, such as a phone or alarm.