The Home Carer Tax Credit of €810 may be claimed by a married couple or by a civil partnership, who are assessed jointly for the purposes of income tax, where one spouse or civil partner stays at home to take care of a dependant person. The dependant person tax credit can be claimed where the dependant person normally resides with the claimant and is:
- A child for whom Child Benefit is payable
- A person aged 65 or over
- A person who is permanently incapacitated, due to physical or mental infirmity.
The tax credit for the Home Carer must be claimed from Revenue. Contrary to what people seem to believe, this tax credit will not be automatically granted by revenue to people who qualify for it.
Check out the Paycheck Plus Tax Credit Blog Series for other tax credits that may help save you money! Paycheck Plus - Making Payroll Easy.