Pauline Tully (Cavan-Monaghan, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

462. To ask the Minister for Finance the number of persons who claimed carer’s allowance here in each of the years 2018 to 2020, in tabular form; the number of persons who claimed carer’s allowance in each of the years 2018 to 2020 and were not subject to tax due to their income level, in tabular form; the number of persons who claimed carer’s allowance in each of the years 2018 to 2020 and were subject to tax due to their income level, in tabular form; the amount of tax that was collected in each of the years 2018 to 2020 from those claiming carer’s allowance, in tabular form; and if he will make a statement on the matter. [14685/21]

Pauline Tully (Cavan-Monaghan, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

463. To ask the Minister for Finance if he will consider removing carer’s allowance as a taxable source of income; and if he will make a statement on the matter. [14686/21]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 462 and 463 together.

The Carers' Allowance is a means-tested payment made to individuals on low incomes who are looking after a person who needs support because of age, disability or illness. In order to receive the allowance, the individual must not be engaged in employment, self-employment, training or education courses outside the home for more than 18.5 hours a week.  While taxable, the allowance is not subject to USC or PRSI. The Carers' Support Grant is automatically paid to people getting Carers' Allowance in June of each year. This payment is exempt from taxation.

The number of persons who claimed carer’s allowance is a matter for the Minister for Social Protection in the first instance.  However, I am advised that according to Revenue records the number of taxpayers with Carers' Allowance in 2016-2018, the latest years for which data are currently available, broken down by those taxpayers with and without an overall tax liability, is as set out in the following table.

The data provided is on a taxpayer unit basis, where jointly assessed couples are listed as one unit. The Overall Income Tax Paid figures in the table refer to the tax paid by the taxpayer units, taking account of all incomes, deductions, reliefs and credits. It is not possible to separately identify the amount of tax paid in respect of the Carers Allowance income only.

I have no plans at present to change the tax treatment of the allowance.