Revenue eBrief No. 107/24

02 April 2024

Single Person Child Carer Tax Credit

Tax and Duty Manual Part 15-01-41 - Single Person Child Carer Tax Credit - has been updated as follows:

  • To reflect the Finance (No. 2) Act 2023 change, which increased the tax credit by €100 for the 2024 year of assessment and subsequent years (i.e. increasing it from €1,650 to €1,750).
  • To insert a new table on page 3 to give an overview of the tax credit amount for 2023 and prior years.
  • To update the examples.