Can I claim home carer credit if my income exceeds €6,700

If the home carer’s income exceeds €6,700 in the next year, the tax credit will still be due for the year, provided that:

• the other conditions for the tax credit are met, and
• the tax credit was granted for the immediately preceding tax year.

The amount of the tax credit is restricted to the amount granted for the immediately preceding tax year. However, if the couple claim the increased standard rate band for dual income couples, the home carer’s tax credit will not be due.