Home Carer Tax Credit Claim Form (Ireland)

What is Home Carer Tax Credit claim?

The Home Carer Tax Credit is for a married couple or civil partners who are jointly assessed, where one of them, the home carer, cares for at least one dependent person. That person can be a child for whom Child Benefit is paid, someone aged 65 or over, or someone permanently incapacitated by a mental or physical disability.

Revenue's page gives the credit as EUR 1,950 for 2026. The home carer can earn up to EUR 7,200 and still get the full credit; above that it is reduced by half of the excess, and at EUR 11,100 or more no credit is due. Carer's Allowance doesn't count as income here.

FileIt fills Revenue's two-page form one capital letter per box, places dates of birth in their DDMMYY cells and the carer's income in its euro cells, and keeps the filled form in your vault. You sign and post it to Revenue.

Issued by: Office of the Revenue Commissioners (Revenue)
Credit (Revenue's page): EUR 1,950 for 2026
Carer's income for full credit: Up to EUR 7,200
No credit at: EUR 11,100 or more (2026)
Online alternative: myAccount, Add new credits
Edition: RPC019265_EN_WB_L_1 (February 2025 PDF)

Who needs to fill out Home Carer Tax Credit claim?

Jointly assessed couples where one partner cares for children at home.
Families looking after an older parent or relative aged 65 or over.
Households caring for someone permanently incapacitated.
Claimants who can't use myAccount and prefer the paper form.

When to use Home Carer Tax Credit claim

For the current tax year, once you start caring for a dependent person.
For an earlier year, within four years after the end of that year.
Once per tax year: only one credit is due however many people are cared for.

What you need before you start

The claimant's name, address and PPSN, and the tax year.
The home carer's name, PPSN and an estimate of their income for the year.
Each dependent person's name, PPSN and date of birth, or the nature of their incapacity.
Confirmation of where the people cared for live.
An IBAN and BIC if you want a refund paid to your account.

What’s on Home Carer Tax Credit claim

The 2025 edition has 2 pages. FileIt asks for it in 8 parts, and it is signed by Claimant:

Claimant's detailsClaimant
Home carer's detailsClaimant
(a) Children for whom Child Benefit is payableClaimant
(b) People aged 65 years or overClaimant
(c) Permanently incapacitated peopleClaimant
Where they liveClaimant
Bank details (SEPA)Claimant
DeclarationClaimant

How to fill out Home Carer Tax Credit claim, step by step

1 Claimant

The claimant's name and three address lines, PPSN and the tax year, one character per box.

2 Home carer

The carer's name, PPSN, estimated income to 31 December and the type of income.

3 People cared for

Up to three children for whom Child Benefit is paid, three people aged 65 or over, and three permanently incapacitated people.

4 Where they live

Tick to confirm they live with you, or, for relatives, nearby.

5 Bank details and declaration

Optional bank details, then a phone number, email and the date beside your signature.

Common mistakes to avoid

Counting Carer's Allowance as the home carer's income. The form says to leave it out.
Claiming when you aren't jointly assessed for income tax.
Forgetting the residence tick box.
Running out of boxes: names and address lines take 24 characters, the email 25.

After you fill it out

Sign the declaration and post the form to Revenue. FileIt doesn't send it.

Keep the filled PDF in your FileIt vault alongside your Child Benefit or care records.

Check your Tax Credit Certificate or myAccount to see that the credit was applied.

Fill out Home Carer Tax Credit claim online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 43 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Office of the Revenue Commissioners (Revenue) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Home Carer Tax Credit claim now — it’s free

Home Carer Tax Credit claim: frequently asked questions

Who qualifies for the Home Carer Tax Credit?

A married couple or civil partners who are jointly assessed, where one partner cares for a child getting Child Benefit, a person aged 65 or over, or a permanently incapacitated person.

How much is it worth?

Revenue's page gives EUR 1,950 for 2026, reduced if the home carer earns more than EUR 7,200 and not due at EUR 11,100 or more.

Does the person I care for have to live with me?

A relative can live next door, on the same property or within 2 km with a direct communication link, according to Revenue. Someone who isn't a relative must live in your home.

Can I claim for more than one person?

You can list several people, but only one Home Carer Tax Credit is due.

Can I fill this in with FileIt?

Yes. FileIt fills Revenue's PDF from your answers, checks PPSNs, dates and the IBAN, and saves it in your vault. You sign and send it yourself.

Official sources

Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/home-carers-credit-claim-form.pdf
Official instructions and guidance: https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/home-carer-credit/index.aspx
Edition shown on this page: RPC019265_EN_WB_L_1 (PDF of February 2025) (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.