Home Carer’s Credit

A Hone Carer's tax credit of €990 is available for married couples jointly assessed, where only one spouse is working and the other cares for children, individuals over the age of 65, or incapacitated individuals in their home. No credit is available where the income of the carer exceeds €6,620. A reduced credit applies if the carer’s income is between €5,080 and €6,620 for the tax year.