Under the Homemaker's Scheme, you are a homemaker if you give up work to take care of a child under age 12 or an incapacitated person over age 12.
Since 6 April 1994, complete years spent out of the workforce looking after a child or an incapacitated person are disregarded when working out your entitlement to a State Pension (Contributory).
However, you may get credits for the tax year you become a homemaker and the tax year you stop being a homemaker if the period spent as a homemaker is not a complete year.
For more information log onto 'www.welfare.ie'.