762. Deputy Mark Wall asked the Tánaiste and Minister for Finance the estimated cost of extending the home carer tax credit to single carers in paid employment and the increase to the credit to €2,250; and if he will make a statement on the matter. [56702/26]

I am advised by Revenue that there is no basis in Revenue records to identify those taxpayers who would be eligible for the Home Carer Tax Credit under the proposed extension to those who are single carers in paid employment, and therefore there is no basis to estimate the cost associated with doing so.

I am further advised by Revenue that the cost of increasing the value of this credit to those who are currently eligible to it is set out in Revenue’s Ready Reckoner, which is available on their website. Costs for increases other than those shown may be calculated on a straight-line basis where the changes are relatively small adjustments.

The published Ready Reckoner provides estimates for 2026 based on underlying data for 2023. A revised Ready Reckoner will be published in the coming weeks, this will provide estimates for 2027 based on underlying data for 2024.