LIFE AFTER LOCKDOWN: Family Carers Ireland's Proposals for Budget 2021 - Family Carers Ireland Market Square, Tullamore, Co. Offaly 1800 240724 | ...
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LIFE AFTER LOCKDOWN: Family Carers Ireland’s Proposals for Budget 2021 Family Carers Ireland Market Square, Tullamore, Co. Offaly 1800 240724 | www.familycarers.ie
Family Carers Ireland’s
PROPOSALS FOR BUDGET 2021
Department of Employment Affairs and Social Protection
RECOGNISE FAMILY CARERS AS UNIQUE WITHIN
THE SOCIAL WELFARE SYSTEM
1. Begin the phased restoration of the Carer’s Allowance income disregard to ensure that those on
an average industrial income can qualify.
2. Recognise the costs associated with caring in the deductions allowable for Carer’s Allowance
and assess income on its net rather than gross value
3. Increase the €20,000 disregard to €50,000 in the Capital Formula.
4. Increase the Carer’s Support Grant from €1,700 to €2,000.
5. Extend eligibility for Carer’s Benefit to include people who are self-employed.
6. Extend eligibility for Domiciliary Care Allowance to children residing in hospital.
7. Develop a pension solution for family carers that recognises their important work (commitment
contained in the Programme for Government (inc PfG hereafter)).
Department of Health
SUPPORT PEOPLE TO BE CARED
FOR AT HOME
8. Deliver a ‘Carers Guarantee’ to provide a basket of services to carers across the
country (inc PfG).
9. Increase homecare hours and introduce a Statutory Homecare Scheme (inc PfG) that will
include an entitlement to 20 days respite each year and a Carer Needs Assessment for
fulltime carers.
10. Extend the Carer GP Visit Card to carers in receipt of the Carer’s Support Grant (inc PfG).
11. Introduce the long-awaited Transport Support Scheme.
12. Extend the NTPF to abolish waiting lists for essential therapies for children with a disability
(inc PfG)1.
Department of Finance
REFORM THE SYSTEM OF TAX RELIEFS AND
CREDITS AVAILABLE TO FAMILY CARERS
13. Resumption of disability services including respite following lockdown.
14. Review and update of the National Carers Strategy (PfG).
15. Increase in the Dependent Relative Tax Credit in line with the Incapacitated Child Tax Credit.
16. Extend eligibility for the Home Carer Tax Credit to include single working carers.
17. Allow carers to claim tax relief on the cost of employing a care worker while also claiming the
Dependent Relative/Incapacitated Child tax credit.
1
The Programme for Government commitment refers only to extending the NTPF to secure timely assessment for both child and adult psychological
services.
2Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
INTRODUCTION
Family carers are the The year 2020 will undoubtedly health system, a prohibition
be remembered as the time that on evictions, a rent freeze and
backbone of care COVID-19 brought the world to the mobilisation of community
provision in Ireland. a standstill. As well as the tragic services to support those who
loss of life, businesses, schools, were most vulnerable to the virus
They deserve support creches and workplaces closed are all to be commended. As we
and recognition and life as we had known it emerge from this crisis and enter
changed beyond recognition. life after lockdown, Government’s
from Government. At its peak, over one million response to this ‘new normal’ will
(Programme for people in Ireland relied on social be of equal importance.
Government, 2020) welfare, dragging the economy
from near full employment to
Family carers have long been
an unemployment rate of 28%,
lauded as the backbone of care
giving rise to the largest monthly
provision in Ireland; an essential
unemployment increase in the
yet hidden pillar in our healthcare
State’s history.
system. However, during COVID
they became much more. They
For Ireland’s 355,000+ family became the great protectors of
carers, the withdrawal of society. They not only stayed
supports such as homecare, at home themselves during the
respite, personal assistance crisis but enabled older people,
hours and residential care forced people with a disability, the sick
many carers to care alone, and terminally ill to stay at home
around the clock and without the as well. When services shut down
support of extended family or they stepped up, continuing to
friends. Parents of children with care around the clock to ensure
a disability lost the routine and their loved one stayed at home
relief of school, day services and and out of hospital, facing
essential therapies placing the unprecedented levels of risk to
child at serious risk of regression. themselves in order to protect
Older carers and those with us all. Carers have played a more
underlying health conditions were significant role in suppressing
expected to cocoon; isolated and the coronavirus than most and
reliant on others. Even carers their essential contribution to
who were coping relatively the national healthcare response
well prior to the pandemic now should be acknowledged and
find themselves mentally and applauded.
physically drained and struggling
to maintain their caring role.
Family Carers Ireland welcomes
the commitments made for
The State’s response to the family carers in the Programme
COVID crisis is to be applauded. for Government and is calling on
Government’s swift action the newly-elected Government
and raft of supports including to use Budget 2021 as a first
the introduction of a wage step towards honouring these
subsidy scheme, an enhanced commitments and delivering on
unemployment payment, a a number of other critical policy
temporary end to our two-tier areas.
3Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
RECOGNISE FAMILY CARERS AS
UNIQUE WITHIN THE SOCIAL
WELFARE SYSTEM
Department of Employment Affairs and Social Protection
Family carers are unique within the social welfare system on a number of grounds:
(i) carers are the only recipients of social welfare required to work full-time for their payment – at least
35 hours per week – and receive just €16 more than the basic social welfare rate for doing so;
(ii) in undertaking this work, they save the State billions of euro that would otherwise have to be met by
the exchequer – this means that they cannot be subject to normal requirements in regard to activation
measures;
(iii) the State is consistently adding to the cost (withdrawal of certain health services and supports) and
burden of care (e.g. reporting requirements under the Assisted Decision-making (Capacity) Act 2015);
(iv) providing this care brings with it significant personal costs, including financial, health and wellbeing
costs as well as longer term consequences to their pension entitlement; and
(v) carers bear additional costs associated with their caregiving role that are not compensated for by
the State, as is the case with other welfare recipients who receive travel allowances and material and
training grants, for example.
While the Review of Carer’s and supports. A family carer is paid at a maximum rate of
Allowance 2019 refers to the looking after their own child with €219 per week, they have no
Carer’s Allowance means test profound needs only receives a employment rights, their payment
being the most generous in maximum rate of €219 per week will be stopped if they are sick
the social welfare system (p3, (only 51% of all carers receive and cannot provide replacement
p11, p15, p30, p35, p37), this the maximum rate)2 and access care and must work a minimum
presupposes that it should only to services for their child(ren) is 35 hours per week - many carers
be benchmarked against income subordinate to children in foster in fact provide round the clock
support for people of working care. care.
age which is arguably not the
correct categorisation given the
By way of another comparison,
considerations set out above.
a person on a Community
79%
Employment scheme receives
An Irish citizen fostering a child a minimum payment of €225
receives a minimum of €352 per week, enjoys statutory
per week (not means tested or employment rights including of carers receiving
taxable), with weekly payments the right to annual leave and Carer’s Allowance
of more than double this available public holidays and must work find it difficult to
to those fostering children with just 19.5 hours per week as part make ends meet3.
complex care needs. Foster of their activation programme.
parents are also afforded priority For a person in receipt of Carer’s
access to relevant State services Allowance their weekly payment
2
DEASP ‘Review of Carer’s Allowance 2019’.
3
Family Carers Ireland (2020) State of Caring 2020. Dublin: Family Carers Ireland.
4Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
1.
Begin the phased of how considerable their caring current rate of Carer’s Allowance
restoration of the Carer’s responsibilities are. These are of €219 is €1.50 less than it was
families who typically have higher in 2009, despite a 6.9 percent
Allowance income
than average household costs due increase in the Consumer Price
disregard to ensure that
to caring and where very often one Index (CPI) during this period. This
those on an average member has had to give up work to means that the equalised value
industrial income can provide care. of Carer’s Allowance at the rate
qualify. paid in 2009 of €220.50 is €236 in
20205.
Despite the many plaudits Despite increasing steadily during
recognising their immense the period 2000 to 2008, the
contribution, genuine full-time income disregard for Carer’s
family carers of people with
THE WEEKLY
Allowance has remained stagnant
complex needs continue to be for the last 12 years, meaning
denied Carer’s Allowance due Government has failed to achieve
to the means test. These are by the commitment set out in Towards RATE OF CARER’S
no means wealthy families. Only
households with a gross total
2016 to expand the income ALLOWANCE IS
LESS NOW
disregard for Carer’s Allowance so
income of less than €37,500 per that those on average industrial
year will qualify for a full Carers incomes can qualify (p.55). Average
Allowance. Those with a gross earnings in Quarter 1, 2020 were THAN IT WAS IN
2009
household income of between €8014 while the income disregard
€37,500 and €62,000 qualify for a for Carer’s Allowance remains at
much-reduced rate. Any household €332.50/€665 (couple). The failure
with a gross income above to ensure that the income disregard
€62,000 including savings and kept pace with average earnings is
assets are not eligible, regardless compounded by the fact that the
CARER’S ALLOWANCE INCOME DISREGARD
2000 – 2020
Budget 2000 2001 2002 2003 2004 2005 2006 2006 2007 2008 2008/2020
Income Disregard
Single €95 €158 €191 €210 €250 €270 €270 €290 €320 €332.50
No change
Couple €190 €317 €382 €420 €500 €540 €540 €580 €640 €665
Increase + 350% 0%
4
CSO July 2020.
5
CSO Consumer Price Index Inflation Calculator
5Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
2.
Recognise the costs based on their gross income, but costs, education expenses, and an
associated with caring in are struggling to make ends meet allowance ranging from €38 to €78
when living expenses and the for each dependent child.
the deductions allowable
cost of care are deducted. The
for Carer’s Allowance and deductions currently allowed are
assess income on its net limited to a €332.50/€665 weekly
rather than gross value. income disregard, PRSI, union
21%
Because the assessment of dues, superannuation and travel
means for Carer’s Allowance is expenses6. Family Carers Ireland
applied to gross rather than net argues that the means test should
income and does not consider be applied to net rather than gross of carers have cut
mortgage repayments, dependent income in line with the assessment back on essentials
children, college fees, Fair Deal applied to Carer’s Benefit7 and such as groceries
contributions, medical costs, etc., should include deductions similar or heat to make
the assessment does not reflect to those allowed in the financial ends meet8.
the reality faced by many caring assessment for a Medical Card
families. These families may appear including mortgage repayments,
relatively financially comfortable childcare costs, nursing home
3.
The Joint
Increase the €20,000 are being penalised by virtue of
Committee on Health
disregard to €50,000 in the capital formula applied to
the Capital Formula. savings and assets in the means RECOMMENDED IN 2019
assessment for Carer’s Allowance. that family carers be
Because the State makes no Family Carers Ireland is calling for
provision for the future care
provided with
the capital formula – which has not
needs of children and adults with changed since 2005 - applied to ADEQUATE SUPPORT
significant care needs, families Carer’s Allowance to be increased TO INCENTIVISE
have to do so. It is not uncommon from €20,000 to €50,000 in line INFORMAL CARE
for carers, particularly the parents with the Disability Allowance where
of a child with a disability, to go the first €50,000 of capital is
including re-examining
without in order to save money disregarded. eligibility to for Carer’s
towards their child’s future care Allowance9.
needs. In doing so, these carers
CAPITAL FORMULA
Carer’s Allowance (Current) Carer’s Allowance (Proposed – same as DA)
Capital Weekly means Capital Weekly means
First €20,000 Nil First €50,000 Nil
Next €10,000 €1 per €1,000 Next €10,000 €1 per €1,000
Next €10,000 €2 per €1,000 Next €10,000 €2 per €1,000
Balance (over €40K) €4 per €1,000 Balance (over €70K) €4 per €1,000
6
Travel is applied at a standard rate of €15 but can be increased where appropriate.
7
With Carer’s Benefit the €332.50 a carer is allowed to earn is based on net income after income tax, USC, PRSI, superannuation, pension levy, union
dues, subscriptions to Friendly Societies and health insurance premiums are deducted.
8
Family Carers Ireland (2020) State of Caring 2020. Dublin: Family Carers Ireland.
9
Joint Committee on Health (2019): Report on the Provision on Homecare Services.
6Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
4.
Increase the Carer’s of family carers. While the Grant need of full-time care, the Grant is
Support Grant from can be used as the carer chooses, the only financial recognition of the
for many it goes towards the cost care they provide. Family Carers
€1,700 to €2,000.
associated with caring or towards Ireland is calling for the Grant to
The annual Carer’s Support Grant paying household bills. For some be increased to €2,000 in Budget
is an important payment that 23,15710 full-time carers of people 2021.
recognises the unique contribution who are medically assessed as in
5.
Extend eligibility and extend eligibility for social to find themselves with caring
for Carer’s Benefit to welfare supports to people who responsibilities and therefore need
are self-employed, Family Carers the assurance of having a financial
include people who
Ireland is calling for eligibility to support available to them should
are self-employed. Carer’s Benefit to be extended they need to take time away from
In line with Government’s stated to people who are self-employed work to provide care.
aim to create a supportive or paying a Class S stamp.
environment for entrepreneurship These people are equally likely
6.
Give sick children living the Domiciliary Care Allowance Carer’s Allowance. Family Carers
in hospital access to because they do not satisfy the Ireland understands that steps have
requirement that they ‘live at been taken to resolve this anomaly
the Domiciliary Care
home’. As a consequence, their but urge that efforts be expedited
Allowance. parents, many of whom are forced to ensure these families are not
Some of Ireland’s sickest to give up their employment to stay forced to suffer further financial
children are denied access to with them in hospital, are denied hardship.
7.
Develop a pension solution to warrant a State Pension, the situations. Indeed, Family Carers
for family carers that hurt and insult is immense. While Ireland has encountered a number
the Total Contributions Approach of cases where a mother had given
recognises their important
to the calculation of the State up her career to care for a disabled
work (inc. PfG).
Pension Contributory, due to come child and in the almost 50 years of
It is long accepted that family into effect in 2021, includes the active caring that followed neither
carers, the vast majority women, welcome introduction of up to qualified for a Carer’s Allowance
are most at risk of falling into 20 years of credits for periods of or any type of pension due to their
a ‘pension gap’ whereby they caregiving, this is only granted husband’s modest income. While
don’t qualify for a State Pension where the carer has a minimum we acknowledge the challenges
Contributory due to extended of 520 paid contributions. For associated with rectifying this
periods out of the workforce to some carers, particularly those anomaly, none are insurmountable
provide care or for a State Pension with a child who has a disability or and we urge the department to
Non-Contributory due to its illness, remaining in the workforce consider the introduction of a
modest means-test. The number of to secure the 520 contributions is safety net Carer’s Pension for the
carers affected by this anomaly is simply not possible. These carers small number of carers affected.
relatively small. However, for those are further penalised when they
55% of
who have devoted their lives to also don’t qualify for the State
caring but are told at pension age Pension Non-Contributory often
that their years of hard work and due to their partners income or
carers have given
personal sacrifice is not enough land that is owned in farming
up work to care11.
10
114,000 carers received the Grant in June 2020. A total of 90,771 carers receive the Grant automatically because they receive either Carer’s
Allowance or Carer’s Benefit. This means that 23,157 carers who receive the Grant as a stand-alone payment. Please note additional Carer Support
Grants will be paid in respect of 2020 up until Dec 2021 therefore the figure of 113,928 will increase.
11
Family Carers Ireland (2020) State of Caring 2020. Dublin: Family Carers Ireland.
7Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
RECOGNISE FAMILY CARERS AS
UNIQUE WITHIN THE SOCIAL
WELFARE SYSTEM
Department of Health
8.
Deliver a ‘Carers respite, homecare and training. respite; intensive one-to-one
Guarantee’ to provide Inconsistent funding, based on support for carers in crisis; a suite
historical funding arrangements, of training programmes ranging
a basket of services to
means that access to these from basic care skills workshops
carers across the country
supports is currently subject to a to QQI accredited ‘Caring with
(inc. PfG). postcode lottery whereby where Confidence’ training; targeted
Family Carers Ireland welcomes a person lives, rather than what support groups and networks
the Programme for Government they need, will determine if they and access to information and
commitment to deliver a Carer’s can access a service or not. Family advocacy clinics in local community
Guarantee and is calling for Carers Ireland’s ‘Carers Guarantee’ centres, primary care centres and
€3.2m in funding to be made proposal sets out how, for an hospitals. If Government fails to
available in Budget 2021 to begin additional €3.2m in annual funding, ensure the uniform delivery of
implementation. Now more than we will guarantee the delivery of supports across the country, even
ever as we emerge from the a core basket of services to carers more carers will reach crisis point,
COVID pandemic, carers must be across the country regardless of bringing the sustainability of their
given a guarantee of access to a where they live. These services caring role into question.
core basket of supports including will include: access to emergency
CARERS GUARANTEE OF SUPPORTS Eliminate postcode
lottery of supports
for carers
For additional €3.2m pa Family Carers can access core supports locally Including:
Emergency Individual Training Networking Information
Respite Support & Advocacy
Basic care skills, Peer support
Cover for One to one more specialised meetings & Advice,
major family support for training - end of clinics, shared information
events, medical families in life, life limiting experiences on rights and
treatment, distress conditions, entitlements,
surgery etc or crisis challenging support with
behaviour appeals
8Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
9.
Increase homecare hours return home or stay at home if pandemic some 8,000 people were
and introduce a Statutory appropriate care was available. on a waiting list. In light of this
It also makes economic sense. increased demand, Family Carers
Homecare Scheme (inc
According to the ESRI a 10% Ireland along with the 22 members
PfG) that will include an increase in per capita homecare of the Homecare Coalition is calling
entitlement to 20 days supply could lead to 40,000 fewer for an additional €123 million for
respite each year and a inpatients beds each year12. homecare supports in Budget 2021
Carer Needs Assessment in an effort to begin to meet actual
for fulltime carers. With hospitals and nursing homes
demand for the scheme. We are
also calling for the establishment
Government’s commitment to required to operate at reduced
of an integrated statutory scheme
increase homecare hours and capacity due to social distancing
for the provision of home and long-
introduce a Statutory Homecare rules and anecdotal evidence of
term care that will include the right
Scheme is welcome. However, the people delaying admission to long-
to a Carer Needs Assessment and
COVID pandemic has brought term care and even removing a
20 days respite each year for all
into sharp focus the urgency of loved one from nursing home care
full-time family carers in line with
both. Immediate measures are due to concerns about COVID-19,
the annual leave entitlement of
needed to address the consistent there will be a commensurate
paid workers. We are also seeking
underfunding and resource led and considerable increase in
assurances that the scheme will be
nature of homecare which is the number of people needing
launched in 2021 as committed to
leaving thousands of people homecare. This will only add to the
in Sláintecare.
stuck in hospital or forced into already overburdened homecare
nursing homes when they could service, where prior to the
10.
Extend the Carer GP Visit its method of delivery means that who are rightly not means tested.
Card to carers in receipt of it only reaches a proportion of In order to reach a greater number
carers. It also imposes a means test of full-time carers and in keeping
the Carer’s Support Grant
on carers’ access to the GP Visit with Government’s own policy of
(inc. PfG).
Card by virtue of the means test universal access, the GP Visit Card
The introduction of GP Visit Cards applied to Carer’s Allowance. This is should be made available to all
for carers in receipt of Carer’s entirely at odds with Government’s carers in receipt of the non-means
Allowance and Carer’s Benefit plan for the universal roll-out of tested Carer’s Support Grant,
in 2018 was a welcome first step free GP care and counter to the estimated to reach an additional
in recognising the health and universal access afforded to the 23,157 carers.
wellbeing needs of carers. However, over 70s and children under 6 years
11.
Introduce the long-awaited has led to the illogical situation intellectual disability or cognitive
Transport Support Scheme. whereby those who received a impairment. This prioritises the
Mobility Allowance prior to 2013 transport needs of people with
Family Carers Ireland is have been allowed to keep it physical disabilities over those with
disappointed that the Programme while others now equally in need an intellectual/cognitive disability
for Government makes no mention are locked out. It also means which we believe could be subject
of the introduction of the long- that the only transport support to legal challenge.
awaited Transport Support Scheme, available to families is the Disabled The HSEs Framework for the
which has been promised since Drivers and Disabled Passengers Resumption of Adult Disability Day
2013 when both the Mobility Scheme, which is available only Services states that approximately
Allowance and Motorised Transport to those with severe physical 8,000 adults with a disability
Schemes were withdrawn on the disabilities, with absolutely no are provided with transport to
grounds of age discrimination. The support available to those with an access their day service. However,
failure to replace these schemes
12
An Analysis of the Effects on Irish Hospital Care of the Supply of Care Inside and Outside the Hospital
https://www.esri.ie/system/files/publications/RS91.pdf
9Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
the report goes on to state that the withdrawal of transport to day introduced to help people with a
following the reduced resumption services and public health advice disability meet the additional costs
of services post COVID ‘families of to avoid public transport, it is now of accessing services.
services users should be asked to more imperative than ever that
provide this transport’ (p.15). Given the Transport Support Scheme is
12.
Extend the NTPF to which is measured in years rather additional funding for the National
abolish waiting lists for than months, in accessing these Treatment Purchase Fund (NTPF)
essential supports mean that to enable it to be extended to
essential health therapies
many of Ireland’s most vulnerable include clearing the waiting lists
for children with a
children are being denied the for paediatric interventions and
disability (PfG)13. early intervention support that is essential therapies by treating
Before COVID, almost 215,000 critical to their development and these children through the private
children were on a waiting lists placing them at serious risk of system. Children, particularly those
for essential health care services regression. While we acknowledge with disabilities, have been most
including hospital treatment, the Programme for Government severely affected by the blanket
speech and language, occupational commitment to address waiting withdrawal of services during the
therapy, physiotherapy and times for the Assessment of Need COVID crisis. Every effort must
psychology with significant legislated for in the Disability now be made to ensure the long-
variation in waiting times across Act 2005, we are sceptical that term impacts of the withdrawal of
the country14. This figure is likely this can be achieved through services are minimised.
to increase substantially following the public system alone. Rather
the lifting of lockdown. The delay, Family Carers Ireland is calling for
13.
Resumption of disability are also deeply concerned that provided, people with a disability
services and respite respite care, which was already and their families must be given
wholly inadequate prior to the a cash payment towards meeting
following lockdown.
pandemic, will be virtually non- transport costs, as happened
Even before the COVID crisis, existent, as social distancing means prior to 2013 with the Mobility
many carers already experienced that the already inadequate respite Allowance. Where residential
difficulty accessing supports such provision will be even further respite is limited alternative models
as disability services, homecare curtailed. Notwithstanding the very of respite should be considered
or respite15. During lockdown, this real challenges that COVID and the including supported hotel stays, in-
became even worse as services subsequent public health guidance home respite, host family respite,
were withdrawn and carers were present to service providers, the day break services or summer/
without the support of extended COVID crisis should not be used weekend camps. We cannot allow
family and friends. As we emerge as a reason to rationalise services, people with a disability and their
from lockdown, many carers but rather as an opportunity to families to suffer further as a result
are feeling exhausted, burnt improve them. Where residential or of COVID-19.
out, isolated and now gravely centre-based services are no longer
concerned that the supports and available, in-home alternatives
services they relied on before should be considered but only
the pandemic will not return. where they meet the needs of
The publication of the HSEs the service user and their family.
‘Resumption of Adult Disability Day In a similar way to how creches
Services Framework’ appears to and childminding facilities have
reinforce this fear by stating that reopened using play-pods, social
‘service capacity will be reduced’ pods could be considered for
(page 4) and ‘service users will adults with a disability who enjoy
receive a reduced quantum of peer and social support. Where
service supports’ (page 5). We service-based transport cannot be
13
The Programme for Government commitment refers only to extending the NTPF to secure timely assessment for both child and adult
psychological services.
14
Figures released through a series of Parliamentary Questions raised by Deputy Stephen Donnelly in December 2019.
15
State of Caring (2020): Family Carers Ireland.
10Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
14.
Review and update of the too would the level of investment changes have taken place since the
National Carers Strategy allocated to the strategy. The strategy was published in 2012 that
strategy itself also contains the now render many of the actions
(inc PfG).
commitment ‘that the strategy obsolete as they are assigned to a
Ireland’s first National Carers’ would be reviewed on a periodic department which no longer exists
Strategy, published in 2012, basis to allow departments to in that guise. Given the period of
signalled Government’s propose additional actions as significant health reform that we
commitment to respecting carers our economic position improves’ are now in the midst of, including
as key care partners and to (National Carers’ Strategy, p.2). the implementation of Sláintecare
responding to their needs across a An agreement was reached in and the creation of a statutory
number of policy areas. At the time 2019 between Family Carers homecare scheme (both of which
of its publication while the country Ireland and the Department of are predicated on the provision of
was in the midst of the economic Health that the actions contained care in the home) it is critical that a
crisis, Government warned of the in the strategy have largely been refreshed National Carers Strategy
need to be pragmatic in terms exhausted and that no further and action plan for the period 2020
of the limited financial resources annual progress reports would – 2023 is developed alongside
available but promised that as be produced. It is also the case ringfenced funding for its delivery.
Ireland’s economy improved, so that very significant departmental
“We will review and update the National Carers Strategy”.
- Programme for Government 2020
11Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
REFORM THE SYSTEM OF
TAX RELIEFS AND CREDITS
FOR CARERS
Department of Finance
While Family Carers Ireland welcomes the doubling of the Home Carer Tax Credit since 2016, and the
Programme for Government commitment to continue to increase it, we are concerned that the Home Carer Tax
Credit appears to be the only care-related tax relief considered by Government in Budget announcements. By
focusing on this only, Revenue are failing to address the many anomalies that exist within the suite of tax reliefs
available to carers. For example, current arrangements wrongly deny any meaningful tax relief to single carers
or those caring for a relative other than a child. An Incapacitated Child Tax Credit of €3,300 is available to the
parents/guardian of a child, including an adult child, who is permanently incapacitated, either physically or
mentally. However, the only tax relief available to a single person caring for their mother or another non-child
relative is the Dependent Relative Tax Credit of just €70. Equally frustrating is the fact that the Home Carer Tax
Credit of €1,600 is only available to married couples or those who are jointly assessed for tax, meaning single
carers cannot avail of it. While Family Carers Ireland welcomes the commitment to increase the Home Carer Tax
Credit, this in itself is not enough to address a number of anomalies within the current tax system. Specifically,
we are calling for:
15.
Increase in the Dependent relative (i.e. parent, sibling, aunt, tax reliefs for parent carers, we
Relative Tax Credit in line etc.) and that available to the feel equally strongly that such tax
parents of a disabled child or relief should be available to all
with the Incapacitated
adult child of €3,300 through the fulltime carers, regardless of their
Child Tax Credit. Incapacitated Child Tax Credit relationship to the cared for person.
The disparity between the €70 must be urgently addressed. While
Dependent Relative Tax Credit Family Carers Ireland unequivocally
available to carers of a ‘non-child’ endorses a generous system of
16.
Extension of eligibility for important support for working to support a greater number of
the Home Carer Tax Credit carer families. The fact that it is genuine carers. Family Carers
available only to married or jointly Ireland is calling for the Home
to include single working
assessed couples, where one Carer Tax Credit to be made
carers. partner works outside the home available to single carers who work
The Home Carer Tax Credit of and the other works predominantly part-time while also caring for a
€1,600 has doubled in value since in the home caring for a dependent dependent person.
2015 making it an increasingly person, undermines its potential
12Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021
17.
Allow carers to claim prevents carers from claiming both claimed the Dependent Relative
tax relief on the cost of the Dependent Relative Tax Credit Tax Credit of just €70.
and/or the Incapacitated Child Tax
employing a care worker
Credit while availing of Tax Relief
while also claiming the on the Cost of Employing a Home
Dependent Relative/ Carer. It is particularly concerning
Incapacitated Child tax that a carer could potentially lose
credit. out on thousands of euros of tax
relief on employing a home carer
There appears to be little rationale
simply because they had also
for the current stipulation which
PROGRAMME FOR GOVERNMENT COMMITMENTS FOR FAMILY CARERS
Social Protection Health Children/Disability Revenue
- Develop a pension - Update the National - Increase home support & Increase the Home
solution for family Carers Strategy PA hours Carer Tax Credit
carers that recognises
- Establish a commission - Reduce waiting times for
their important
to examine the care assessment of need under
contribution
and support of older the Disability Act 2005
people
- Introduce personalised
- Protect core social - Introduce a ‘Carers budgets for people with
welfare rates Guarantee’ that will disabilities
provide a basket of
- Further intensive
services to carers
transitional support
- Recognise the across the country
packages for children/
importance of ancillary
- Increase homecare young people with
benefits and eligibility
complex support needs
criteria - Introduce a Statutory
Homecare Scheme - Expand adult day services
for people with a physical,
- Extend eligibility for
- Improve outcomes sensory or intellectual
GP Visit Card to carers
for those with caring disability or autism
receiving Carer’s
responsibilities
Support Grant - Increase residential and
emergency residential
- Champion a whole-of-
places
life approach to care
- End the inappropriate
- Cap parking charge at
placement of young
all public hospitals
people to nursing homes
- Support Dialogue
- Integrate access to mental
Forum with voluntary
health supports as part of
organisations to
disability service
build a stronger
working relationship - Reform the Mental Health
between the State and Act 2001
voluntary healthcare
- Extend the remit of
sector
the National Treatment
Purchase Fund to secure
timely assessment for
both child and adult
psychological services
13Life After Lockdown | Family Carers Ireland’s Proposals for Budget 2021 Family Carers Ireland Market Square, Tullamore, Co. Offaly 1800 240724 | www.familycarers.ie
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