Home Carer Tax Credit
Qualifying for Home Carer Tax Credit
To claim the Home Carer Tax Credit you must care for a dependent person. You must also be married or in a civil partnership and be jointly assessed for Income Tax.
The dependent person you care for must be either:
- a child for whom you receive the child benefit payment from the Department of Social Protection (DSP)
- a person aged 65 years or over
- or
- a person who is permanently incapacitated due to mental or physical disability.
Does the dependent person have to live in your home?
If you care for a dependent person who is a relative of yours, or of your spouse or civil partner, they need not live in your home. They must however live either:
- next door in a neighbouring home
- on the same property
- or
- within 2 kilometres of your home.
There must be a direct communication link (for example, a telephone or alarm system) between your home and the home of the dependent person. A relative includes a person for whom you act as a legal guardian.
If you care for a person who is not a relative, and not a relative of your spouse or civil partner, then they do have to live in your home.
Next: Home Carer Tax Credit rates