Home Carer Credit – qualifying conditions
Conditions to apply for Home Carer tax Credit of €1,000
- You must be jointly assessed for income tax
- The home carer must care for one or more dependent persons.
- A dependent person is:
- a child for whom the Child benefit payment from the Department of Social Protection is received – this includes all children under 16 and children in full-time education under 18, or
- a person aged 65 years or over, or
- a person who is permanently incapacitated by reason of mental or physical infirmity.
- The dependent person(s) must normally reside with the couple for the tax year.
- To qualify for the full tax credit the home carer’s income must not exceed €7,200 (€5,080 for 2015), in the tax year. Where the home carer’s income is between €7,200 and €9,200 the tax credit is reduced.
Any queries on same give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie
