Finance Act 2015

Amendment of section 466A of Principal Act (home carer tax credit)

4. (1) Section 466A of the Principal Act is amended—

(a) in subsection (2), by substituting “€1,000” for “€810”, and

(b) in subsection (6)(a), by substituting “€7,200” for “€5,080”.

(2) Subsection (1) applies for the year of assessment 2016 and each subsequent year of assessment.