Michael McGrath (Cork South Central, Fianna Fail)
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59. To ask the Minister for Finance the cost of extending the home carer's tax credit to cohabiting couples with dependent children; and if he will make a statement on the matter. [45549/14]

Michael Noonan (Limerick City, Fine Gael)
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Section 466A of the Taxes Consolidation Act 1997 provides for the Home Carer Tax Credit.  The amount of the credit is €810.  It is claimable by married persons or civil partners who are jointly assessed to tax and where one spouse or civil partner works at home caring for children, aged or incapacitated persons, and that spouse or civil partner's income is not in excess of €5,080. A reduced credit is provided if the income is between €5,080 and €6,700.  The credit is reduced by half of the excess over €5,080. 

The costs of the credit and the numbers availing of it for 2011 and 2012 are: