Glossary · PAYE and payroll
Home Carer Tax Credit
A credit for a married couple where one spouse cares for a child, an older person or someone with a disability at home.
Worth up to €1,950 in 2026 and €2,050 in 2027. It's reduced if the carer's own income is above €7,200 a year. Couples choose between it and the extra rate band a second income brings, whichever is worth more.
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All terms · General information, not tax advice.