Ged Nash
Question:327. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will consider exempting carers allowance and carer's benefit from income tax; and if he will make a statement on the matter. [5288/26]
View answerThursday, 22 January 2026
Questions (327)
Written answers
Carers play a fundamental supporting role in society and Government are committed to supporting individuals and families with caring responsibilities. This is acknowledged by the broad range of commitments in the Programme for Government to improving supports for carers.
Carer's Allowance and Carer's Benefit are subject to Income Tax but are exempt from USC and Pay Related Social Insurance. There is no change in this status.
The level of income tax payable, if any, on such income is determined by the personal circumstances of the recipient, taking into account factors such as the individual's other sources of income and the available tax credits and standard-rate band.
Many of those who receive Carer’s Allowance will not have a tax liability, due to their income level being below the taxation threshold, or they have sufficient tax credits to reduce their liability to nil.
As the Deputy will appreciate decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to available resources and the sound management of the public finances.