IT 66. Home Carer Tax Credit. ver RPC006995_EN_WB_L_1

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1 IT 66 Home Carer Tax Credit ver RPC006995_EN_WB_L_1

2 myaccount is a single access point for all Revenue s secure services (except ROS) and is the quickest and easiest way to manage your tax affairs. To access myaccount, you must be registered first. The registration process on is simple to use and once registered, a temporary password will be sent to you. If you are already registered for PAYE Anytime you will be able to login using your existing PAYE Anytime PIN. You will be able to access a range of Revenue services from myaccount such as: PAYE Anytime Local Property Tax (LPT) Home Renovation Incentive (HRI) eform 12 - Annual PAYE Tax Return MyEnquiries Other services will be made available through myaccount in the near future. The benefits of using myaccount include: Quick, convenient, easy and secure service. 24 hour, 365 days access. Single password for all online services. Instant retrieval of forgotten passwords (in most cases). Accessible using multiple devices (desktop computer, smartphone, tablet, etc.). Updating of profile details, including change of address. For more information visit and select myaccount. 2

3 Introduction The Home Carer tax credit may be claimed if you are married or in a civil partnership and taxed under joint assessment, where one spouse or civil partner (the Home Carer ) cares for one or more dependent persons. If the home carer has some income in their own right, the tax credit may still be claimed. Only one tax credit is due irrespective of the number of persons being cared for. This leaflet outlines the conditions which must be met to claim the tax credit. The amount of the Home Carer tax credit and tax rates for the current year are provided in Leaflet IT1 - Tax Credits, Reliefs and Rates, which is available on or from Revenue s Forms and Leaflets section LoCall What are the qualifying conditions? The qualifying conditions are: You must be jointly assessed for income tax - it does not apply if you are taxed as a single person. The home carer must care for one or more dependent persons. A dependent person is: a child for whom the Child Benefit payment from the Department of Social Protection is received - this includes all children under 16 and children in full-time education under 18, or a person aged 65 years or over, or a person who is permanently incapacitated by reason of mental or physical infirmity. The dependent person(s) must normally reside with the couple for the tax year. Refer to the next section for further information regarding relatives. To qualify for the full tax credit the home carer s income must not exceed 7,200 in the tax year. Where the home carer s income is between 7,200 and 9,200 the tax credit is reduced. Note: A dependent person does not include a spouse or civil partner. 3

4 Does a relative have to reside with the Home Carer? No. Dependent persons who are relatives (including relatives of a spouse or civil partner) can be cared for outside the home, if they reside: next door in a neighbouring residence, or on the same property, or within 2 kilometres of the claimant. There must be a direct communication link (for example, telephone, alarm system) between the two residences. A relative includes a relative by marriage or civil partnership or a person for whom you act as a legal guardian. How does the income of the Home Carer affect the tax credit? If the home carer earns less than 7,200 ( 5,080 for years up to and including 2015) during the tax year, the full tax credit may be claimed. For the purposes of this tax credit, income means any taxable income such as income from a part-time job, dividends, etc. but does not include the Carer s Allowance payable by the Department of Social Protection. Note: Although the Carer s Allowance is not taken into account when checking if you are due the Home Carer tax credit, it is still a taxable source of income and you should notify your Revenue office of the amount you are receiving. When the home carer s income exceeds 7,200 ( 5,080 for years up to and including 2015), the tax credit is reduced by one half of the income of the home carer that exceeds this limit. 4

5 For example: Income of Home Carer Tax Credit Due Restriction of Tax Credit 7, Nil 7, ,450-7,200 = = 125 7, ,950-7,200 = = 375 8, ,200-7,200 = 1,000 2 = 500 8, ,450-7,200 = 1,250 2 = 625 8, ,700-7,200 = 1,500 2 = 750 8, ,950-7,200 = 1,750 2 = 875 9, ,050-7,200 = 1,850 2 = 925 9, ,200-7,200 = 2,000 2 = 1,000 If the home carer earns 9,200 or more the Home Carer tax credit is not due. For years up to and including 2015 the income limit was 6,700. What happens if the tax credit is granted and in the next year the Home Carer s income exceeds the limit? If the home carer s income exceeds 9,200 ( 6,700 for years prior to 2016) in the next tax year, the tax credit will still be due for the year, provided that: the other qualifying conditions for the tax credit are met, and the tax credit was granted for the previous tax year. The amount of the tax credit is restricted to the amount granted for the previous tax year. 5

6 If I am married or in a civil partnership and taxed under Joint Assessment, can I claim both the Home Carer Tax Credit and the increased Standard Rate Band for dual income couples? No. But you can claim whichever of the two is more beneficial. In practice, Revenue will grant the more beneficial treatment. The standard rate band for dual income couples, married or in a civil partnership and taxed under joint assessment is 42,800. This can be increased by an amount up to 24,800 to cover your spouse or civil partner s income, however the increase is limited to the lower of: 24,800, or the amount of the income of the spouse or civil partner with the smaller income. This increase is not transferrable between spouses or civil partners. The following examples outline how the relief works: Alex and Nick are married or in a civil partnership and taxed under joint assessment. Nick is a qualifying home carer for the purpose of this tax credit. Example 1 Nick has no income so the full Home Carer tax credit of 1,000 is due. Example 2 Nick has a pension of 7,450 from the Department of Social Protection and Alex earns 32,000. The Home Carer tax credit due is 875. This is calculated as follows: 7,450 less 7,200 = = 125 (restriction) 1,000 less 125 = 875 (Home Carer tax credit) The increased standard rate band is not relevant as the combined income is below 42,800. Example 3 Nick earns 9,500 and Alex earns 38,000.The Home Carer tax credit is not due as Nick s income exceeds the limit of 9,200. 6

7 Example 4 Nick has rental income of 7,000 and Alex earns 37,000. As Nick s income is less than 7,200, the full Home Carer tax credit of 1,000 is due. Home Carer Tax Credit computation Combined income 44,000 ( 37, ,000) Standard rate band 42,800 x 20% = 8,560 Higher rate band 1,200 x 40% = 480 Total income tax payable 9,040 Less Home Carer tax credit 1,000 Income Tax liability* 8,040 *Before relief for personal tax credits Increased Standard Rate Band computation Standard rate band increased to 44,000 ( 37, ,000) Income tax liability* 44,000 x 20% = 8,800 Income Tax 8,800 *Before relief for personal tax credits The Home Carer tax credit is more beneficial in this example. 7

8 Example 5 Nick has an investment income of 8,450 and Alex earns 41,000. As Nick s income of 8,450 is greater than 7,200, the Home Carer tax credit due is 375. This is calculated as follows: 8,450 less 7,200 = 1,250 2 = 625 (restriction) 1,000 less 625 = 375 (Home carer tax credit) Home Carer Tax Credit computation Combined income 49,450 ( 41, ,450) Standard rate band 42,800 x 20% = 8,560 Higher rate band 6,650 x 40% = 2,660 Total income tax payable 11,220 Less Home Carer tax credit 375 Income Tax liability* 10,845 *Before relief for personal tax credits Increased Standard Rate Band computation Standard rate band increased to 49,450 ( 41, ,450) Income tax liability* 49,450 x 20% = 9,890 Income Tax 9,890 *Before relief for personal tax credits The increased standard rate band is more beneficial in this example. 8

9 Example 6 Alex is granted the Home Carer tax credit for 2015 as Nick is a qualifying home carer. In 2016, Nick starts working and earns 9,500. Although Nick s earnings exceed the limit of 9,200, the tax credit will still be due for 2016, provided that: it had been granted for 2015, the increased standard rate band for dual income couples is not claimed, and all other conditions for the tax credit are met. How do I make a claim? The quickest and easiest way to claim the Home Carer tax credit is online using PAYE Anytime, which is available on our online service myaccount. You can register for myaccount on A claim can also be made by completing the claim form and sending it to your Revenue office. The postal address of your Revenue office can be found in our Contact Details section on or on any correspondence you have recently received from Revenue. Note: It will take longer to update your tax credits and issue a Tax Credit Certificate if you submit a paper claim. If you pay tax under the self-assessment system, the tax credit is claimed by completing the Home Carer section on your annual tax return. Time Limit for Repayment Claims A claim for repayment of tax must be made within four years after the end of the tax year to which the claim relates. For example, claims for 2012 must be made by 31 December Please note you must have paid income tax during the year of your claim in order to receive a repayment. If you owe income tax to Revenue for an earlier year, your repayment may be reduced by this amount. Accessibility - If you are a person with a disability and require this leaflet in an alternative format the Revenue Access Officer can be contacted at 9

10 Further Information For further information visit or contact your Regional PAYE LoCall Service whose number is listed below (ROI only). Border Midlands West Region Cavan, Donegal, Galway, Leitrim, Longford, Louth, Mayo, Monaghan, Offaly, Roscommon, Sligo, Westmeath East & South East Region Carlow, Kildare, Kilkenny, Laois, Meath, Tipperary, Waterford, Wexford, Wicklow Dublin Region Dublin (City and County) South West Region Clare, Cork, Kerry, Limerick If you are calling from outside the Republic of Ireland please telephone +353 (1) Please note that the rates charged for the use of 1890 (LoCall) numbers may vary among different service providers. This leaflet is intended to describe the subject in general terms. As such, it does not attempt to cover every issue which may arise in relation to the subject. It does not purport to be a legal interpretation of the statutory provisions and consequently, responsibility cannot be accepted for any liability incurred or loss suffered as a result of relying on any matter published herein. Revenue Commissioners January Designed by the Revenue Printing Centre

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