The carers tax credit is available to married couples paying tax and can be worth up to €900 pa.

To get it you have to be jointly assessed, the income of one spouse must be €5k pa (to get the €900) and up to €7k where the credit goes on a sliding scale.

For more information ring 071 91 63400 or look at this leaflet from Revenue.

http://www.revenue.ie/en/tax/it/credits/home-carers.html