As announced in the Finance Act 2017, from 1 January 2018, the Home Carer Tax Credit is increased to €1,200 for the tax years 2018 onwards.

Who is entitled to claim the Home Carer Tax Credit?

You can claim the Home Carer Tax Credit if you are married or in a civil partnership, and you care for one or more dependent persons.

You can only claim one credit, regardless of the number of people you care for.

You cannot claim this credit if the dependent person is your spouse or civil partner.

The dependent person you care for must be either:

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

For expert accounting and taxation services and support please contact us at McEvoy Craig Accountants & Auditors

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