233. Deputy Éamon Ó Cuív asked the Minister for Finance the reason persons in receipt of the carer's tax credit who have a small income, including the carer's allowance are not allowed the extra €26,300 income at 20% which is normally allowed for two married persons or persons in a civil partnership who have two incomes thus diluting the benefit of the carer's tax credit considerably; and if he will make a statement on the matter. [32672/21]

Summary

233. Deputy Éamon Ó Cuív asked the Minister for Finance the reason persons in receipt of the carer's tax credit who have a small income, including the carer's allowance are not allowed the extra €26,300 income at 20% which is normally allowed for two married persons or persons in a civil partnership who have two incomes thus diluting the benefit of the carer's tax credit considerably; and if he will make a statement on the matter. [32672/21]

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• Tax Code

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