Who is due a home carer credit ?

A couple in a marriage or civil partnership where one spouse or civil partner is the Home Carer and cares for one/more dependent persons and meets the following qualifying conditions

1. The couple in a marriage or civil partnership – must be jointly assessed to tax – it does not apply where couples are taxed as single persons
2. Home Carer must care for one/more dependent persons who are either under 17 or over 65 years old and live next door
3. Home Carer’s income must not exceed €5,080 for the tax year

Where this tax credit is claimed the couple are not entitled to the increased standard rate band normally given to couples in a marriage or civil partnership where both spouses or civil partners are in receipt of income. If only one spouse or civil partner has income or the increased standard rate band is sufficient to cover the combined income of both spouses or civil partners then this issue doesn’t arise. However if this is not the case then Revenue will award whichever is the more beneficial treatment

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