Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

This relates to an issue I have raised already with the Minister on the number of people or income tax cases who are benefiting currently from the home carer tax credit. Perhaps I am wrong, but I have the impression that many people who may be entitled to this credit are not claiming it. The onus is on the taxpayer to claim it. I understand approximately 81,000 taxpayers benefited from this credit in 2015 and that the Minister is increasing the credit to €1,000. That is welcome. However, can the Minister clarify the circumstances in which the Revenue brings this credit to the attention of a taxpayer and the circumstances in which the obligation fully rests with the taxpayer? Perhaps I am wrong, but from looking at the overall profile of income tax cases I suspect many people are entitled to this credit but not claiming it.