Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The home carer tax credit may be claimed by a married couple or civil partners where one spouse or civil partner, known as the home carer, cares for one or more dependants. Ordinarily, a claim for the credit must be made by the individual, either by claiming it online using the Revenue Commissioners PAYE Anytime service, by completing a claim form or in the person's annual tax return. However, in the case of PAYE taxpayers the Revenue has taken steps for a number of years to automatically allow the credit without the person having to make a claim, wherever possible. For example, the Revenue uses the data it receives from the Department of Social Protection in respect of child benefit together with other data from Revenue records to automatically grant the credit. I am advised that in 2015 the Revenue gave the relief automatically to approximately 81,000 taxpayers on this basis. The Revenue also pre-populates the annual tax returns of self-assessed taxpayers with the home carer tax credit where it was claimed in the previous year.

An increase in the home carer tax credit was announced by me in the budget. This information is included in the Revenue summary budget leaflet published on the Revenue website. The Revenue automatically ascribes the credit to 81,000 taxpayers. The Revenue has put up a leaflet on its website showing the change announced on budget day.