Tax and Duty Manual Part 15-01-29 (Home Carer Tax Credit) has been updated to reflect the changes made in Finance Act 2017. From 1 January 2018, the Home Carer Tax Credit is increased to €1,200 for the tax years 2018 on-wards.
Some of the conditions which must be met are as follows:
The married couple/civil partners must be jointly assessed to tax. No credit is available where married couples/civil partners are taxed under separate treatment as single persons.
The dependent person(s) must normally reside with the married couple/civil partners for the tax year. Certain exceptions apply where the dependent person is a relative.