Eugene Murphy (Roscommon-Galway, Fianna Fail)
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149. To ask the Minister for Finance if the home carers tax credit applies to couples or persons that care for a loved one and do not qualify for the carer's allowance or are not in receipt of any other State benefit; and if he will make a statement on the matter. [3109/17]

Michael Noonan (Limerick City, Fine Gael)
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The Home Carer Tax Credit may be claimed by married couples and couples in a civil partnership who are jointly assessed for tax purposes and where one spouse or civil partner provides care for a dependent person. A dependent person for the purposes of the Home Carer Tax Credit includes a child in respect of whom the claimant is in receipt of child benefit, a person aged 65 or over, or a person who is permanently incapacitated by reason of physical or mental disability, but does not include the spouse or civil partner of the claimant.

The home carer does not have to be in receipt of the Carer's Allowance payable by the Department of Social Protection in order to qualify for the Home Carer Tax Credit.

The home carer may have income in his or her own right up to €7,200 and still qualify for the full Home Carer Tax Credit. If the income of the home carer is between €7,200 and €9,400 the claimant may still qualify for a portion of the tax credit. The Deputy may wish to note that the Carer's Allowance is not regarded as income for the purposes of qualifying for the Home Carer Tax Credit.