Home Carers tax credit. Low earner.

Hi,
My wife returned to work towards the end of 2024 earning 3K in total.
She will work in 2024 and earn approx 8K gross.
Home carers tax credit was removed from us for 2025 and i queried if we could reclaim it at end of year depending on my wife's earnings.

I received this reply today and don't understand.

"If your spouse is using their tax credits and rate band, the credit will not be available at the end of the year to claim"

If somebody could explain to me what revenue mean.

Thanks

HD.

Their response is too vague

You are entitled to the credit as long as her earnings in 2025 are below 11,100 in 2025

For earnings between 7.2k and 11.1k it's reduced BUT ye are entitled to it albeit at a lower amount of a credit

So it's best to readd the credit and ensure earnings are below 11.1k in 2025

But they may apply the full amount and that's a risk because the more she earn, the less ye are entitled to and you'll be getting that relief via payroll so you could end up with a liability
Best to reclaim retrospectively claim in 2026 for 2025 and it will be applied accurately based on actual earnings and you'll get an income tax refund,

The credit is available when doing a PAYE return for 2025

What revenue are probably trying to do is protect ye from a liability