The Home Carer Tax Credit was increased in Budget 2018 to €1200, up from €1100 in 2017 and €1000 in 2016.
The Home Carer Tax Credit may be available to married couples / civil partners, where one spouse cares for one or more dependent persons.
A dependent person is:
- a child for whom Child Benefit is payable;
- a person aged 65 years or older; or
- a ...