The amount of the tax credit or reduction is calculated from annual spendings limited by a € 12 000 ceiling. However, the annual spendings ceiling is increased by € 1 500, up to € 15 000 :
1. for each dependent child (€ 750 in the case of joint custody),
2. for each member of the tax household aged 65 or more,
3. for each parent or grandparent aged 65 or more, in the case of a tax reduction for services accomplished at a parent's or grandparent's residence.
The annual spendings ceiling is € 20 000 (so the amount of the credit or reduction can't exceed € 10 000) if a member of your tax household is a holder of the invalidity card, or receives a third category invalidity pension, or a special education allowance complement.
Some services lead to specific ceilings :
1. For gardening services, the annual spendings ceiling is € 5 000 (so the amount of the credit or reduction can't exceed € 2 500).
2. For DIY help services, the annual spendings ceiling is € 500 (so the amount of the credit or reduction can't exceed € 250). The duration of a DIY help task can't exceed 2 hours.
You can find informations about tax credit and reduction on Service-Public.fr.