Dáil Éireann Debate, Tuesday - 20 October 2015
257. Deputy Michael McGrath asked the Minister for Finance if his Department has estimated the number of persons who are entitled to the Home Carer tax credit, but who have not applied for it; how awareness of the tax credit can be increased; and if he will make a statement on the matter. [36604/15]
View answerThe Home Carer Tax Credit may be claimed by a married couple or civil partners where one spouse or civil partner (the 'Home Carer') cares for one or more 'dependent persons'.
I am advised by Revenue that ordinarily a claim for the credit must be made by the individual, either by claiming it on-line using Revenue's PAYE Anytime service, or by completing a claim form or in the person's annual tax return. However in the case of PAYE taxpayers, Revenue has, for a number of years, taken steps to automatically allow the credit without the person having to make a claim, wherever possible. For example, Revenue uses data it receives from the Department of Social Protection in relation to child benefit, together with other data from Revenue's own records, to automatically grant the credit each year. In 2015, I am advised that Revenue gave the relief automatically to approximately 81,000 taxpayers on this basis. Revenue also pre-populates the annual tax returns of self-assessed taxpayers with the Home Carer Tax Credit where it was claimed in the previous year. As regards the increase in the Home Carer Tax Credit announced by me in last week's Budget, this information is included in Revenue's Summary Budget leaflet published on its website.
I am further advised by Revenue that it has no information in relation to numbers of cases who have not applied for the credit. However, a wide range of statistical information is available on the Revenue Statistics webpage at http://www.revenue.ie/en/about/statistics/index.html. There is a section of that webpage dedicated to Tax Expenditures at http://www.revenue.ie/en/about/statistics/index.html#section9, where the table titled "Costs of Tax Expenditures (Credits, Allowances and Reliefs)" includes information in relation to the numbers availing of, and costs of the credit. The most recent figures relate to 2013 and updates will be published in due course.
