Tax

Incapacitated Child Tax Credit

This tax credit can be claimed where a claimant proves that he or she has been living at any time during the tax year with any child who is permanently incapacitated either physically or mentally from maintaining himself/herself.

Rules

In order to qualify the child must:

Where more than one child is permanently incapacitated, a tax credit may be claimed for each child.

Rates

Incapacitated Child Tax Credit is €3,300.

Where and How to apply

Applications form can be found on the revenue.ie website. Completed forms need to be sent to your local revenue office.

 

Home Carer's Tax Credit

A Home Carer’s Tax Credit is a tax credit given to married couples (who are jointly assessed for tax) where one spouse works in the home caring for a dependent person.
The tax you are liable to pay is calculated as a percentage of your income. A tax credit is deducted from this to give the actual amount of tax that you have to pay. A tax credit has the effect of reducing your payable tax by the amount of the credit.

Rules

A Home Carer’s Tax Credit can be claimed when:

You can claim a reduced credit if the carer's income is between €5,080 and €6,700 in 2011.
Carer’s Allowance is not taken into account when determining the home carer’s income but it is a taxable source of income. This means that if you are claiming Carer's Allowance, it will make up part of your jointly assessed income.

Rates

Home Carer’s Tax Credit is €810. If the home carer earns between €5,080 and €6,700, a reduced tax credit is paid. If the home carer earns €6,700 or more for a tax year, then you cannot claim the Home Carer’s Tax Credit.


Reduced tax credit

The tax credit is reduced by one half of the income of the home carer that exceeds this limit.

How to apply

You can claim Home Carer's Tax Credit by contacting Revenue by telephone or using PAYE On-line service. You can also complete Home Carer’s Tax Credit IT 66 claim form on revenue.ie

Where to apply

Applications for the Home Carer's Tax Credit should be made to Revenue.
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