When one parent steps back from paid work to care for a new baby, the household often keeps paying tax as if nothing changed. The Home Carer Tax Credit is there for exactly this situation: a married couple or civil partners, taxed together, where one of you cares for the children at home. It reduces the tax the working partner pays, and it is one of the most commonly missed credits in Ireland. Here is who qualifies and how to claim it.
The short version
- Amount
- Up to €1,950 a year off your tax
- Who it is for
- Married couples or civil partners, jointly assessed, where one cares for a dependent person at home
- A dependent person
- A child you get Child Benefit for (also covers a person aged 65 or over, or someone permanently incapacitated)
- Home carer's income
- Full credit if under €7,200; reduced up to €11,100; none at or above €11,100
- Decided by
- Revenue
- Claim it
- Through Revenue's myAccount, and you can go back up to 4 years
What the Home Carer Tax Credit is
A tax credit reduces the tax you pay by its own value. The Home Carer Tax Credit is worth €1,950 for 2026, so a household that qualifies for the full amount pays up to €1,950 less tax over the year. It is claimed by the couple, taxed together, and in practice it benefits the partner who is working and paying the tax while the other cares at home. It is administered by Revenue, not by the Department of Social Protection, so it is separate from payments like Child Benefit or Maternity Benefit.
Who can claim it
You can claim the full Home Carer Tax Credit when all of these are true:
- You are married or in a civil partnership and jointly assessed for tax as a couple.
- One spouse or civil partner cares for one or more dependent people at home.
- The home carer's own income is under €7,200 for the year (a reduced credit applies above that, up to a limit, see below).
A dependent person is a:
- child you get Child Benefit for; or
- person aged 65 or over; or
- person who is permanently incapacitated due to a disability.
For most new parents this is simple: your own child, living with you, is the dependent person. The dependent cannot be your spouse or civil partner. One important point on income: Carer's Allowance and Carer's Benefit are not counted as the home carer's income for this test, though they are taxable and form part of your joint income overall.
How much you get
The full credit is €1,950 when the home carer's own income is €7,200 or less. If it is higher, the credit tapers: the amount of income over €7,200 is halved, and the credit is reduced by that. Once the home carer's income reaches €11,100, no credit is due. Use the quick estimate below to see roughly where you land.
Estimate your Home Carer Tax Credit
Enter the home carer's own income for the year (leave out Carer's Allowance or Carer's Benefit, which are not counted here).
This credit is one of several worth claiming, and some of them expire. See my full plan →
This is a simulation of the standard taper, not a decision. Revenue administers the credit and works out your final position. Always confirm on the official page.
The catch: this credit or the dual-income band, not both
Couples where both partners earn can instead get an increased standard rate band, which lets more of your income be taxed at the lower 20% rate. You cannot claim both that increased band and the Home Carer Tax Credit in the same year. The good news is you do not have to work it out alone: Revenue applies whichever is more beneficial to you. If the home carer has little or no income, the Home Carer Tax Credit is usually the better of the two.
You can go back up to 4 years. If you qualified in earlier years but never claimed, you can ask Revenue to review those years too. For many one-income families that is several years of credit, not just this one.
If you are a single parent
The Home Carer Tax Credit is only for married couples and civil partners, so a lone parent cannot claim it. If you care for a child on your own, look instead at the Single Person Child Carer Credit, which is a separate Revenue credit for exactly that situation. It is a different credit with its own rules, but it is the one worth checking in your case.
How to claim
The simplest route is online through Revenue's myAccount:
- For the current year: in myAccount, open Manage Your Tax, choose Add new credits, then You and your family and Home Carer Tax Credit, and complete the details.
- For previous years (up to 4): use Review Your Tax, request a Statement of Liability, complete an Income Tax Return, and add the credit under You and your family.
You can also claim on the paper Home Carer Tax Credit form and return it to your Revenue office, and if you pay tax under self-assessment you claim it in the Home Carer section of your annual return. Whichever way you claim, Revenue makes the decision and works out the exact amount.
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Official sources
- Citizens Information: Home Carer Tax Credit
- Revenue: Home Carer Tax Credit
- Revenue: Home Carer Tax Credit rates
Facts checked against the official pages on 31 July 2026. This is general information, not legal or financial advice, and it does not decide your eligibility or amount. Revenue administers the Home Carer Tax Credit and makes all decisions. Amounts and thresholds are set in the annual Budget and can change; always confirm on the official pages linked above.