Your family
Home Carer Tax Credit
If one of you stays at home to care for children or a relative, you could get up to €1,950 a year (2025 and 2026).
2022 refunds close on 31 December 2026
Who it's for
- Married or civil partner couples who are jointly assessed
- Where one partner cares for a child getting Child Benefit
- Or for a person aged 65 or over, or someone permanently incapacitated
What you can claim
The full credit if the carer's own income is €7,200 or less. Above that, the credit is reduced by half of the excess, until it runs out at the upper limit for the year. Carer's Allowance and Carer's Benefit are not counted as income.
A relative being cared for can live next door, on the same property or within 2 km, as long as there is a direct phone or alarm link. A non-relative must live in your home.
Good to know
- You cannot claim both the Home Carer credit and the increased rate band for two-income couples. We work out which is better for each year.
| Tax year | Maximum credit | Full credit if carer earns up to | No credit from |
|---|---|---|---|
| 2022 | 1,600 | 7,200 | 10,400 |
| 2023 | 1,700 | 7,200 | 10,600 |
| 2024 | 1,800 | 7,200 | 10,800 |
| 2025 | 1,950 | 7,200 | 11,100 |
| 2026 | 1,950 | 7,200 | 11,100 |
| 2027Announced | 2,050 | to be confirmed | to be confirmed |
What we'll need from you
4 things. Most people have them to hand, and we'll ask for anything else as we go.
- 01Both PPSNs
- 02The carer's income for each year
- 03Who is being cared for: a child, an older person or someone incapacitated
- 04Their address, if a relative lives nearby rather than with you
- We never ask for your myAccount password. You approve our link to your record in your own myAccount.
- Your refund goes straight to you. Revenue pays it into your own bank account.
- No surprises. We tell you what we've found before anything is filed.
Questions people ask
More answers on our FAQ page.
Does Carer's Allowance count as the carer's income?
No. Carer's Allowance and Carer's Benefit are ignored for the income test.
My mother lives down the road. Does that count?
Yes, if she lives within 2 km (or next door, or on the same property) and there is a direct phone or alarm link between you.
We both work part-time.
We compare the Home Carer credit with the two-income rate band for each year and claim whichever leaves you better off.
Start your claim
Tell us a little about you and we'll start with your Home Carer Tax Credit claim, then check the rest of your record while we're at it.
- Agreed upfront. No refund, no fee.
- We check every open year, 2022 to 2025
- TaxRoots is independent and not part of Revenue
Sources
- Revenue: Home Carer Tax Credit rates
- Revenue: qualifying for the Home Carer Tax Credit
- Revenue: joint assessment
- Revenue: tax rates, bands and reliefs charts
- Citizens Information: Budget 2027
Figures checked on 30 October 2026. Budget 2027 measures are announced and subject to the Finance Bill. This page is general guidance, not advice on your own circumstances.