Perhaps you are confusing Home Carers
Tax credits with Homemaker's PRSI credits.
"Credits
Homemaker’s Scheme – From 6 April 1994, if you have left the
workforce for a long period of time to care for a child/ren under 12
years of age, you may be entitled to homemaker’s credits for this
period. You must have paid a PRSI contribution that would cover you
for the State Pension (Contributory) and satisfy all scheme conditions."
Home Carer’s Tax Credit is a tax credit given to married couples (who are jointly assessed for tax) where one spouse works in the home caring for a dependent person. The tax you are liable to pay is calculated as a percentage of your income. A tax credit is deducted from this to give the actual amount of tax that you have to pay. A tax credit has the effect of reducing your payable tax by the amount of the credit.
More information can be found on
how your tax is calculated.
Rules
A Home Carer’s Tax Credit can be claimed when:
- The married couple is jointly assessed for tax
- One spouse works in the home caring for one or more dependent people
- The home carer’s own income is below €5,080 in the tax year you are claiming for.
You can claim a reduced credit if the carer's income is between €5,080 and €6,880 in 2010 (unchanged from 2009).