Home Carer Tax Credit

Home Carer Tax Credit

To claim the Home Carer Tax Credit you must care for a dependent person. The home carer credit for 2019 is €1,500.

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 or
2. on the same property or
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.

Subject to qualifying conditions

Any queries give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie