Robert O'Donoghue (Dublin Fingal West, Labour)
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18. To ask the Minister for Finance if he will consider amending the eligibility criteria for the home carer tax credit to extend entitlement to single individuals and non-jointly assessed carers (such as those who are unmarried, cohabiting, or single) who provide full time care to dependent persons; if a review or public consultation is planned in Budget 2026; and if he will make a statement on the matter. [38105/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The “Home Carer” tax credit is only available to married couples or civil partners where one spouse/civil partner (i.e. 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 2025, the maximum value of the credit is €1,950. The policy rationale for this credit is to provide assistance to married couples or civil partners who are jointly assessed for tax, where one spouse or civil partner works primarily in the home to care for a dependent person.

However, I would point out that the “Dependent Relative” tax credit is available to an individual who maintains, at his or her own expense, a relative who is unable to maintain him or herself or a widowed parent. The credit is also available where an individual depends on his or her own child, due to infirmity, and resides with and maintains the child at his or her own expense. From 1 January 2025 the value of the credit is €305. Eligibility for the dependent relative credit is subject to the requirement that the relative, child or widowed parent’s income for the year does not exceed a specified amount provided for in the legislation. For 2025, the income limit is €18,028.

Detailed guidance on the Home Carer tax credit and Dependant Relative tax credit can be found in Revenue’s Tax and Duty Manual Parts 15-01-29 and 15-01-27, which can be accessed at the following links:

In relation to the Deputy’s specific question, I do not have any plans to amend the Home Carer tax credit, as I am satisfied the tax credit in its current form is appropriately calibrated.