Can I claim the Home Carer Tax Credit in Ireland?
Yes if you're a jointly-assessed married couple or civil partners with one partner caring at home for a dependent person. The Home Carer Tax Credit is worth €1,950 for 2026. It's for married couples or civil partners who are jointly assessed, where one cares at home for a qualifying dependent — a child you get Child Benefit for, a person aged 65+, or a person with a disability needing care, who normally lives with you. To get the full credit, the home carer's own income must be €7,200 or less; above that, the credit is reduced by half the excess and fully phases out at €11,100. Carer's Allowance and Benefit from the DSP don't count as the carer's income for this test. You can't claim it and the two-earner band in the same year — take whichever is better. In short: yes, for a one-earner couple caring at home.
📋 The rules
- Worth €1,950 in 2026
- For jointly-assessed married/civil-partner couples
- One partner cares at home for a qualifying dependent
- Carer's income up to €7,200 for the full credit
- Tapers off, fully gone at €11,100
🔓 Exceptions
- Carer's Allowance/Benefit don't count as the carer's income
- Can't claim it and the two-earner band in the same year
- The dependent needn't be the couple's own child
⚠️ Penalties & fines
There are no fines. The credit is €1,950, and the home carer can earn up to €7,200 and still get the full amount; above that it's reduced by half the excess, disappearing once income reaches €11,100. Carer's Allowance and Carer's Benefit from the DSP are not counted as the carer's income for the €7,200 test, so you can receive those and still claim the full credit. You can't claim both the Home Carer Tax Credit and the increased two-earner standard-rate band in the same year — Revenue gives the more beneficial one. It can be claimed via myAccount and backdated up to 4 years. Beware a myth: "if the stay-at-home partner earns anything, you lose the credit" is false — the carer can earn up to €7,200 and still get the full €1,950, with only a tapered reduction above that. To claim: apply through Revenue myAccount.
📎 Official sources
- Revenue — Home Carer Tax Credit rates →
- Revenue — qualifying for the Home Carer Tax Credit →
- Citizens Information — Home Carer's Tax Credit →
❓ Frequently asked
Who can claim the Home Carer Tax Credit?
It's for married couples or civil partners who are jointly assessed for tax, where one partner stays at home to care for a dependent person. The dependent can be a child you receive Child Benefit for, someone aged 65 or over, or a person with a disability who needs care and normally lives with the couple.
How much is the credit?
The Home Carer Tax Credit is worth €1,950 for 2026. To receive the full amount, the home carer's own income must be €7,200 or less in the year. If the carer earns more, the credit is reduced by half of the excess over €7,200 and disappears entirely once their income reaches €11,100.
Can the carer earn anything?
Yes. The carer can earn up to €7,200 a year and still get the full €1,950 credit. Above that, the credit tapers, reducing by half the excess until it phases out at €11,100. Importantly, Carer's Allowance and Carer's Benefit from the Department of Social Protection aren't counted as the carer's income for this test.
Can I claim it as well as the two-earner band?
No, not in the same year. You can't claim both the Home Carer Tax Credit and the increased standard-rate tax band available to two-income couples in the same tax year. Revenue will give you whichever is more beneficial, so it's worth checking which works out better for your particular circumstances.
How do I claim the credit?
You can claim the Home Carer Tax Credit through Revenue's myAccount service. If you were entitled in earlier years but didn't claim, you can backdate the claim for up to four years. You'll need details confirming the caring arrangement and the dependent person, and that you and your spouse or civil partner are jointly assessed.
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