Married couples
Home carer credit or the second-income band?
A couple can have one or the other, so compare them each year.
The Home Carer Tax Credit is up to €1,950 in 2026 and €2,050 in 2027. It is for a couple taxed jointly where one spouse cares for someone at home. That can be a child, someone aged 65 or over, or someone with a disability. It gets smaller when the carer earns over €7,200.
You can't have it and the second-income band increase in the same year. Revenue gives you whichever is worth more, but check it in myAccount.
Work it out
Terms: Home Carer Tax Credit
All topics for couples · General information, not tax advice.