Make sure to complete form 12A (if she hasn't worked for sometime). This will establish her own PAYE tax credit so she will be able to earn just over 9000 before any tax is deducted.
If you have had a homecarers tax credit that may be affected.
On the other hand it brings her back into the PRSI system and any entitlements she may require in the future.ie Illness Ben. Pension etc.....
Choices !!!!!!!!!!!!!