Carer's Benefits

Carer’s Allowance

If you look after someone requiring full-time care and attention because of a physical or learning disability or illness you may be eligible to receive Carer’s Allowance. This is a long-term payment for which you much satisfy both a means-test and a habitual residence test and be aged over 18 years. In addition, the person you are caring for must require full-time care and attention for at least 12 months (medical certification is required) and not normally reside in a hospital, home or similar institution. Usually the person being cared for needs to be over the age of 16, but they can be under this age If Domiciliary Care Allowance is being paid.

Full-time care and attention means that the person in need of care requires continuous supervision and frequent assistance throughout the day in connection with their normal personal needs – for example, help to walk and get about, eat or drink, wash, bathe, dress. The person may also need continuous supervision in order to avoid danger to themselves.

If you qualify for Carer’s Allowance you are also eligible for free travel.

Apply to: Carer’s Allowance Section Social Welfare Services, Ballinalee Road, Longford.

Carer’s Benefit

This is a short-term payment made to insured people who leave employment temporarily to care for someone who needs full-time care. You must leave employment (of at least 32 hours a fortnight) to look after someone with a disability in need of full-time care. You must have been employed for at least eight weeks in the six-month period prior to starting full-time caring duties. If you are self employed and paying Class S PRSI contributions, you are not eligible for Carer’s Benefit. Carer’s Benefit is paid for up to 24 months and increases are paid for qualified children. An additional 50% is payable if you are caring for more than one person.

Apply to: Carer’s Benefit Section Social Welfare Services, Ballinalee Road, Longford.

Home Carer’s Tax Credit

This 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 and their own income is below €5,080 in the tax year being claimed for. 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.

You can claim a reduced credit if the carer's income is between €5,080 and €6,880 in 2008. (Between €5,080 and €6,620 in 2007).

Carer’s Allowance is not taken into account when determining the home carer’s Income but it is a taxable source of income. This means that if you are claiming Carer's Allowance, it will make up part of your jointly assessed income.

Home Carer’s Tax Credit for 2008 is €900. If the home carer earns between €5,080 and €6,880, a reduced tax credit is paid. If the home carer earns €6,880 or more for a tax year, then you cannot claim the Home Carer’s Tax Credit.

Apply to: your local tax office

Carer’s Leave

You may be able to take temporary unpaid leave from employment to care for someone who needs full-time care. This is called Carer’s Leave. The Carer’s Leave Act provides for employees to take leave to care for an incapacitated person while preserving their employment rights. In order to get the leave, you must have been in continuous employment for at least a year. The leave is unpaid but many of the employees concerned are likely to qualify for Carer’s Benefit. If you take Carer’s Leave but do not get Carer’s Benefit or Allowance, you are entitled to Carer’s Leave credits (credited PRSI contributions) for each week taken, up to a maximum of 104 weeks (2 years).

You are entitled to a maximum of 104 weeks leave to enable you to give full-time care and attention to an incapacitated person who needs such care. You may take the leave in one block or broken up into shorter periods. The minimum period that you can take is 13 weeks, unless your employer agrees otherwise. Not more than one employee can be on Carer’s Leave in respect of the incapacitated person at the same time. If two people live together and both require full-time care, you can take leave for both people. In such a case, the total leave cannot exceed 208 weeks.

Contact: Employment Rights Authority, O’Brien Road, Carlow, for more information.

Respite Care Grant

A Respite Care Grant (currently €1,700) is paid automatically by the Department of Social and Family Affairs in June each year to all carers getting Carer’s Allowance, Carer’s Benefit, or caring for someone who gets Constant Attendance Allowance. It is also payable to anyone providing full-time care to an older person or a person with a disability, regardless of the carer’s means. The carer must not be working outside the home for more than 15 hours per week or getting an unemployment payment. A grant is paid for each person being cared for.

Contact: Respite Care Grant Section, PO Box 10085, Dublin 2, for more information.