There is no specific extra tax allowance available to carers not qualifying for the carers allowance. However, I assume that the Deputy is referring to the home carer's tax credit, which was an allowance when introduced and is now a credit. I introduced it in the Finance Act 2000 and it is designed to recognise the contribution made by a spouse who remains working in the home in order to care for certain dependent persons who may not be the spouse of the claimant. The dependent person is defined as a child in respect of whom child benefit is being paid, a person aged 65 years or over, or a person who is permanently incapacitated by reason of mental or physical infirmity. This definition includes a person related by marriage to the claimant and a person in respect of whom the claimant is or was the legal guardian. The tax credit currently amounts to €770 per annum.