Joan Burton (Dublin West, Labour)
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Question 520: To ask the Minister for Finance if his attention has been drawn to the fact that the homecarers tax credit is only available to married individuals and not available to those who are unmarried; if there are proposals to address this inequality; and if he will make a statement on the matter. [29424/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy will be aware the Home Carer Tax Credit, formerly an allowance, was introduced in Finance Act 2000 and is designed to recognise the contribution made by a spouse who remains working in the home in order to care for certain dependent persons. It was brought in in the context of the more favourable tax bands for individuals introduced at that time. The credit may be claimed by a married couple who are jointly assessed for tax purposes, where one spouse cares for one or more dependent persons. The dependent person is defined as a child in respect of whom child benefit is being paid i.e. in respect of a child up to 19 years of age where the child is in full time education, a person aged 65 years or over, or a person who is permanently incapacitated by reason of mental or physical infirmity. The definition of a dependent person does not include a spouse.

The maximum tax credit due for the current tax year is €770. While the home carer credit is generally not available to married two earner couples, there is an income disregard whereby the home carer may have some income in their own right without affecting their spouse's eligibility for the tax credit.

I have no plans to extend the credit to single persons in view of the specific purpose of this targeted relief.