Carer's Benefit (CARB) is a PRSI based payment made to a person who leaves the workforce to care for a child or an adult in need of full-time care and attention. An increased payment can be made where full-time care is being provided to two people.
A recipient of CARB is entitled to claim an increase for a qualified child (IQC) where:
- the child normally resides with them and
- the child is aged less than 18 or is aged between 18 and 21 and attending full-time day education and
- where there is a spouse, civil partner or cohabitant, their gross income is less than €400 per week
There is no distinction between a recipient who is a birth parent, an adoptive parent or a foster parent. An IQC is payable on CARB from the date that the child becomes a qualified child for that parent or the date that CARB commences, whichever is the later.
I hope this clarifies the matter for the Deputy.