I am advised by Revenue that the number of taxpayers who received the full and partial value of the Home Carer Tax Credit is set out in the table below for the years 2014 to 2016 (the most recent year for which data are available). It should be noted that married couples and civil partners who are jointly assessed are counted as one taxpayer unit.
|
Home Carer Tax Credit
|
2014
|
2015
|
2016
|
|
Taxpayer units receiving full credit*
|
69,000
|
69,200
|
70,200
|
|
Taxpayer units receiving partial credit*
|
11,800
|
11,700
|
15,700
|
|
Total taxpayer units*
|
80,900
|
80,900
|
85,900
|
|
Cost of credit (€m)
|
61
|
61
|
78
|
*Numbers rounded to the nearest hundred.
The figures provided represent income earners who utilised at least some of the Home Carer Tax Credit to reduce their income tax liability. The figures do not include the number of potential claimants whose entitlement to other tax credits was sufficient to reduce their tax liability to nil without availing of the Home Carer Tax Credit. Revenue estimates the number of claimants in such a position was 47,000 in 2014, 44,000 in 2015 and 45,000 in 2016. It is not possible to break down the number of recipients of the credit by dependant type as there is no requirement to indicate this information on tax returns.
The projected cost of the Home Carer Tax Credit for 2019 is approximately €115 million. This estimate is provisional and may be revised.
I am also advised by Revenue that it has no information in relation to numbers of cases who have not applied for the credit. However, it should be noted that Revenue staff automatically grant the Home Carer Tax Credit where they identify eligible persons whose circumstances indicate that they would benefit from the credit.
Finally, I am aware that Revenue continues to contact PAYE taxpayers to remind them that there is a four-year time limit for claiming additional tax credits and reliefs. For example, in late 2017 letters issued to all PAYE taxpayers who had not claimed additional credits or reliefs from 2013 to 2017, reminding them that they may be entitled to make a claim on or before 31 December 2017. An additional 291 claims were made for the Home Carer Tax Credit following the issue of this letter. Similar letters will issue this year.
