Tuesday, 31 May 2022
Department of Finance
173. To ask the Minister for Finance if a person who cares for and lives with their incapacitated sibling can avail of the home carer tax credit; if this credit is confined to a person’s spouse, civil partner or cohabitant; and if he will make a statement on the matter. [27582/22]
The position is that the “Home Carer” tax credit is only available to married couples or civil partners where one spouse/civil partner (the “home carer”) cares for one or more dependent persons. The married couple/civil partners must be jointly assessed for tax purposes and no credit is available where the married couple/civil partners are taxed under separate treatment as single persons. From 1 January 2020, the maximum value of the credit is €1,600.
I would also point out that there is a “Dependent Relative” credit available to those who maintain a relative at their own expense, if that relative is unable to maintain themselves due to incapacity by old age or infirmity. The person must substantially maintain their relative where they cannot maintain themselves to avail of this credit.
Detailed information on claiming both the Home Carer Credit and the Dependent Relative Credit are available on Revenue’s website at www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/index.aspx
Finally, income tax relief is available for the cost of certain health expenses, including visits to the doctor, medicines, nursing home and additional nursing care expenses. Relief can be claimed for your own health expenses, those of a family member or any individual’s, as long as the taxpayer claiming the relief paid for the expenses. More information on tax relief for health expenses is available on the Revenue website at this link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf