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Tax Allowances

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Tax Credits

There are some extra tax credits and allowances which are available to people with disabilities and their carers. Generally the tax legislation uses the term “incapacity” rather than “disability”.

Incapacitated Child Tax Credit

There are no tax credits or allowances in respect of children generally but there is a tax credit available to parents or guardians in respect of incapacitated children.

You may claim the Incapacitated Child Tax Credit if you have a child who has Down Syndrome.

If you are claiming this credit for the first time you should write to your local tax office giving the name and date of birth of your child. You should have a doctor’s certificate which states your Child has Down Syndrome.

The credit is given to the parent who is maintaining the child or it may be divided between two parents in proportion to their contribution to the child’s maintenance. The child’s income, if any, is not taken into account.

you can find more information here and apply for the tax credit using PAYE on-Line

Home Carers Tax Credit

A tax credit of €900 (2007) is available for married couples (taxed jointly) where one spouse works in the home caring for a dependent child (for whom child benefit is being paid), a person over 65 or permanently incapacitated person. The income of the carer must exceed €5,080 and €6,620. More information is available from the Revenue Commissioners

You can apply for Home Carers Tax credit using PAYE Online

Employing a carer Allowance

This tax allowance of up to €50,000 at your highest tax rate is available where a person is employed to care for a person with a disability. One or more family members of the person being cared for can claim the allowance.

There are some rules associated with this allowance, one of which is that you must register as an employer.

The rules and how to claim for the alllowance are explained in revenue leaflet it47 which you can access by clicking here




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