Home Carer Credit

Qualifying for Home Carer Tax Credit

To claim the Home Carer Tax Credit you must care for a dependent person.

You must also be married or in a civil partnership and be jointly assessed for Income Tax (IT).

The dependent person you care for must be either:

1. a child for whom you receive the child benefit payment from the Department of Employment Affairs and Social Protection (DEASP)
2. a person aged 65 years or over
3. a person who is permanently incapacitated due to mental or physical disability.

Does the dependent person have to live in your home?

If you care for a dependent person who is a relative of yours, or of your spouse or civil partner, they need not live in your home. They must however live either:

1. next door in a neighbouring home
2. on the same property
3. within 2 kilometres of your home.

There must be a direct communication link (for example, a telephone or alarm system) between your home and the home of the dependent person.

A relative includes a person for whom you act as a legal guardian.

If you care for a person who is not a relative, and not a relative of your spouse or civil partner, then they do have to live in your home.

Any queries on the above please do not hesitate to contact me on 091 763817 or email me at oliver@taxreturnhelp.ie