Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

266. To ask the Minister for Finance the number of persons claiming the home carer tax credit and the cost to the Exchequer in each of the years 2013 to 2016; if he will provide an estimate of the number of persons that may be entitled to the credit but are not claiming it; the circumstances in which the Revenue Commissioners provide the credit automatically; if the Revenue Commissioners have plans to increase awareness of the credit; and if he will make a statement on the matter. [1113/17]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The maximum amount of the Home Carer's Tax Credit for the 2017 tax year is €1,100 having been increased in Budget 2017 from €1,000, following an increase the previous year in Budget 2016 from €810.

Revenue take a range measures to assist eligible taxpayers in obtaining the credit. In the case of PAYE taxpayers, Revenue has, for a number of years, taken steps to automatically allow the credit without the person having to make a claim, wherever possible. For example, Revenue uses data it receives from the Department of Social Protection in relation to child benefit, together with other data from Revenue's own records, to automatically grant the credit each year.  In 2015, I am advised that Revenue gave the relief automatically to approximately 81,000 taxpayers on this basis.  Revenue also pre-populates the annual tax returns of self-assessed taxpayers with the Home Carer Tax Credit where it was claimed in the previous year.

Where the credit has not been granted automatically, a claim for the Home Carer Credit may be made by the individual either by claiming it on-line via the Revenue website, by completing a claim form or in the person's annual tax return.  Revenue information leaflet IT 66 provides full details of the credit .

The most recent year for which figures are available is 2014, in which year the maximum value of home carer tax credit available was €810, and the overall cost to the Exchequer was an estimated €60.9 million, in respect of 80,900 recipients. The numbers provided 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 number of potential claimants whose entitlement to other tax credits was sufficient to reduce their tax liability to nil without reference to the home carer tax credit. The figures are rounded and adjusted to take account of late filers. A married couple or civil partners who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.

I am advised by Revenue that it has no information in relation to numbers of cases who have not applied for the credit.  However, a wide range of statistical information is available on the Revenue Statistics webpage: .