The tax credits and allowances available to married couples with children (including civil partners with children) are as follows (it is to be noted that these credits and allowances, apart from the home carer's credit, are available regardless of whether or not the person is married, if the person meets the qualifying criteria):—
Incapacitated child tax credit— This is available in respect of a child who is permanently incapacitated by reason of physical or mental infirmity, or if over 18 was so incapacitated before reaching age 21 or was in full-time education at the time of the incapacity.
Home carer’s tax credit— This is available to married persons and civil partners who are jointly assessed and where one spouse or civil partner works at home to care for children, the aged or incapacitated persons.
Employed person taking care of incapacitated individual— This is available where a person is employed to take care of a family member who is totally incapacitated by physical or mental infirmity.
Medical expenses relief— Qualifying health expenses incurred by an individual in respect of a child qualify for tax relief.
Medical insurance relief— Relief is allowed in respect of qualifying premiums for health insurance paid in respect of a dependant child.
Relief for the long-term unemployed (known as “Revenue job assist”)— Additional relief is allowed on a tapering basis in respect of each qualifying child over a 3-year period of claim.
The tax credits and reliefs available to married persons with children, as set out above (with the exception of home carer's tax credit), do not differ to those available to cohabitating couples with children.