Can the Home Carer’s Tax Credit be claimed where the home carer has income?

Yes. The tax credit can still apply if:

• Income is €7,200 or less: Full credit of €1,950 applies.
• Income is €7,201–€11,099: The credit is reduced by 50% of the amount above €7,200.
• Income is €11,100 or more: No tax credit is available.

Note: Carer’s Allowance or Carer’s Benefit is not counted as income for this credit.