Richard Bruton (Dublin North Central, Fine Gael)
Link to this: Individually | In context

Question 70: To ask the Tánaiste and Minister for Finance the number of persons who claim home-carers tax credit in 2007; and the number projected to claim it in 2008. [30483/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I am informed by the Revenue Commissioners that the number of income earners availing of the home carer tax credit in 2007 is estimated at 94,900 and is projected to be 100,100 in 2008 on a pre-Budget basis. These figures are provisional and subject to revision. The numbers availing represent income earners who were in a position to absorb at least some of the home carer tax credit and thereby give rise to an Exchequer cost. They do not include the numbers of potential claimants whose entitlements to other tax credits were sufficient to reduce their liability to tax to nil without reference to the home carer credit. The numbers availing of the credit are rounded to the nearest hundred as appropriate. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.