I propose to take Questions Nos. 462 and 463 together.
The Carers' Allowance is a means-tested payment made to individuals on low incomes who are looking after a person who needs support because of age, disability or illness. In order to receive the allowance, the individual must not be engaged in employment, self-employment, training or education courses outside the home for more than 18.5 hours a week. While taxable, the allowance is not subject to USC or PRSI. The Carers' Support Grant is automatically paid to people getting Carers' Allowance in June of each year. This payment is exempt from taxation.
The number of persons who claimed carer’s allowance is a matter for the Minister for Social Protection in the first instance. However, I am advised that according to Revenue records the number of taxpayers with Carers' Allowance in 2016-2018, the latest years for which data are currently available, broken down by those taxpayers with and without an overall tax liability, is as set out in the following table.
|
Year
|
Number of Taxpayer Units
|
Number of Units with an overall Tax Liability
|
Number of Units with no overall Tax Liability
|
Overall Income Tax Paid €m
|
|
2018
|
28,100
|
15,300
|
12,800
|
76
|
|
2017
|
26,900
|
14,300
|
12,600
|
71
|
|
2016
|
25,400
|
13,100
|
12,300
|
67
|
The data provided is on a taxpayer unit basis, where jointly assessed couples are listed as one unit. The Overall Income Tax Paid figures in the table refer to the tax paid by the taxpayer units, taking account of all incomes, deductions, reliefs and credits. It is not possible to separately identify the amount of tax paid in respect of the Carers Allowance income only.
I have no plans at present to change the tax treatment of the allowance.
