249. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of claims made in 2025 for the home carer tax credit; his views on whether this figure represents an underclaiming of the credit; and the estimate for those eligible but not claiming the credit. [47127/26]

I am advised by Revenue that the data on the number of taxpayer units benefitting from the home carer tax credit can be found in Revenue’s ‘Cost of Tax Expenditures’ publication which is available on its website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx.

For the Deputy’s convenience the table below provides for the estimated number of beneficiaries of the home carer tax credit for the years 2022 and 2023, the most recent years for which data are currently available.

A taxpayer unit refers to an individual except in the case of married couples who opt for joint assessment, in which case these two individuals collectively count as one taxpayer unit.

The data on Revenue’s website contains information up to and including 2023, the latest year for which data is currently available. Data in relation to 2024 will be available at the same location in the coming weeks. Data in relation to 2025 is not available; the filing deadline for self-assessed taxpayers in relation to 2025 is November 2026, therefore data in relation to 2025 will not be available for analysis and publication until mid-2027.

I am advised by Revenue that claims for tax credits are based on a self-assessment in relation to meeting the conditions of the eligibility criteria contained it the taxpayer’s return. As such Revenue is not in a position to ascertain the number of taxpayers who may qualify for the credit but do not make the appropriate claim on their tax return.