Ceilings for home help tax credit

Plus exceptions for dependents, seniors, and people with disabilities

I understand that there are limits for the amount of tax credit that can be obtained for paying for certain types of home help, what are these?

The standard tax credit for home or personal help is 50% of expenses, up to €12,000 per tax household (giving a maximum credit of €6,000).

Exceptions / increases to the ceiling:

Dependents or attached children – add €1,500 per child (or half if the child is in alternating residence).
Household members aged 65 or older – add €1,500 per person over 65.
Parents or grandparents aged 65+ with recognised dependency needs – add €1,500 per person if you pay for help in their home.
First year employing someone via the Cesu – ceiling rises to €15,000.
People with a disability – ceiling rises to €20,000 (if someone in the household has an invalidité card, a disability pension due to inability to work, or a disabled child receiving complément AEEH).

In the first three cases above, the ceiling cannot however exceed €15,000.

Specific work types may have their own sub-ceilings within these limits: