This form is for married couples or civil partners. Where one spouse looks after at least one child and has less income because of this.
You must be receiving a child benefit payments for the child to use this form. Rates are up to €1700 per year.
for rates and guidance
If you earn less than €7,200, then you can claim the full tax credit available. The amount you earn does not include Carer's Allowance, from the Department of Social Protection (DSP).
If you earn more than €7,200, you will receive a reduced tax credit. In this case, the total tax credits available will be reduced by one half of the difference between your income and €7,200.
If your income is €10,800 or more during 2024 then you cannot claim the tax credit.
If your income exceeds €7,200, the difference between your actual income and €7,200 is calculated and then halved. The Home Carer Credit is then reduced by that amount. The following table gives examples of how the tax credit is calculated for different levels of income.
Adding {{itemName}} to cart
Added {{itemName}} to cart