Home Carer Tax Credit
Up to €1,950 a year for 2026 (€2,050 announced for 2027). The full credit if the home carer earns €7,200 or less, reducing by half of every euro above that. At €11,100 or more it is not due, apart from a limited exception where the couple were granted it the year before. It is then limited to what they got that year.
Last checked October 2026 · Updated 9 October 2026
What it is
A tax credit worth up to €1,950 a year for a married couple or civil partners, jointly assessed, where one of you is the main carer for a child or a dependent person. Carer's Allowance and Carer's Benefit do not count as income for this, so a carer getting either can still claim the full credit. The person you care for does not have to live with you if they are a relative of yours or your partner's, so an elderly parent living nearby can qualify. A dependent person can be a child you get Child Benefit for or a person who is permanently incapacitated. It can also be anyone aged 65 or over, with no disability needed at all. Budget 2027 announced a rise to €2,050 for 2027. You get the full credit if you earn €7,200 or less. Above that it reduces by half the difference and at €11,100 or more it is not due, apart from a limited exception where the couple were granted it the year before. The credit is then limited to the amount they got the year before. If the person you care for does not live with you they must be next door, on the same property or within 2 kilometres, with a phone or alarm link between the two homes. You cannot claim it for your own spouse or civil partner and you can only claim one credit however many people you care for. You cannot have both this and the increased standard rate band for two-income couples, so Revenue will work out which is worth more to you. You can claim back four years, at each year's own rate, if you paid income tax that year. Cohabiting couples cannot claim it. Budget 2027 announced an increase from €1,950 to €2,050 for 2027 (Department of Finance, tax measures for introduction in 2027). It needs the Finance Bill, so check Revenue for when it applies.
Who can get it
- You are married or in a civil partnership and jointly assessed for tax. Cohabiting couples and couples taxed as single people cannot claim
- One of you cares for a dependent person: a child you get Child Benefit for, anyone aged 65 or over or someone permanently incapacitated. Not your own spouse or civil partner
- The dependent person lives with you. A relative can instead live next door, on the same property or within 2 kilometres, with a phone or alarm link between the homes
- The home carer's own income is €7,200 or less for the full credit. Carer's Allowance and Carer's Benefit do not count
- Earning €9,000 from a part-time job still gets you €1,050: €1,950 less half of the €1,800 above €7,200
- You can only claim one credit however many people you care for
- You cannot have this and the increased standard rate band for two-income couples. Revenue gives you whichever is worth more
- Back claims go four years and use that year's rate, for example €1,600 for 2022, which closes on 31 December 2026. A refund only comes if you paid income tax that year
How to apply
In myAccount go to PAYE Services, then Manage your tax for the current year, then Add new credits. Choose Home Carer Tax Credit. You need the dependent person's PPSN and date of birth. For earlier years, use Review your tax for the previous 4 years and complete an income tax return. You can also post the Home Carer Credit claim form to Revenue. Self-assessed people claim on Form 11.
Go to the official page →Checked against the official source on 7 October 2026. Last updated on 9 October 2026. Always confirm the details on the official page before applying.
Questions people ask
Does Carer's Allowance stop me getting the Home Carer Tax Credit?
No. Carer's Allowance and Carer's Benefit are not counted as the home carer's income for this credit. They are still taxable, so tell Revenue you get them.
Can I claim the Home Carer Tax Credit for my mother who lives down the road?
Yes, if she is 65 or over or permanently incapacitated, lives next door, on the same property or within 2 kilometres. There must also be a phone or alarm link between your homes.
Can a cohabiting couple claim the Home Carer Tax Credit?
No. You must be married or in a civil partnership and jointly assessed for tax.
How far back can I claim the Home Carer Tax Credit?
Four years, through myAccount, as long as you paid income tax in that year. Each year uses its own rate, so 2022 is worth up to €1,600.
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