Marian Harkin (Sligo-Leitrim, Independent) | Oireachtas source

There is a considerable anomaly here. If a single carer, such as a widow or widower or someone who is divorced or separated, cares for a sister or mother, the carer cannot avail of the credit. Perhaps the person is doing it full time, or works eight hours part time for sanity or just to keep heat in the house. He or she cannot avail of the home carer tax credit. That is fundamentally unjust. I understand why it was put in place in the first instance, because it was intended that one person would work outside the home and the other predominantly in the home, but that second person could have part-time work. The Government is saying, therefore, that for two people who are jointly assessed, one can work outside the home, while the other can have part-time work and still claim that credit, whereas someone who is a lone carer, for whatever reason, cannot claim that credit and work outside the home.

While I know the Minister has said he will not increase tax bands or credits, that is a serious anomaly in its own right.

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