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