Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

This section amends section 466A of the Taxes Consolidation Act 1997, which provides for the home carer tax credit. The amendment was announced in my budget speech and will increase the value of the credit from its current level of €1,100 to €1,200. The increase will assist married couples or civil partners where one spouse or partner works primarily in the home to care for children or an elderly or incapacitated relative. The credit is of benefit to over 80,000 families annually.