Who can claim?
A home carer is where one of a married couple cares for a dependent person, typically a child or an elderly/disabled adult.
How much can be claimed?
To claim the full tax allowance, the home carer’s income must not exceed €5,080 in the year.
2011 - Maximum credit has been reduced to €810.
2008 & 2010: Up to a maximum €900.
2007: Up to a maximum €770.
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