Employing a person taking care of an incapacitated person

Employing a person taking care of an incapacitated persons 

Tax relief may be claimed on the lowering of the:

• the actual cost incurred in employing the carer, or
• €75,000 at the claimant’s highest rate of tax

Relief can be claimed in the first year in which the claimant proves that either he or she or a relative was totally incapacitated by physical or mental infirmity. The deduction is:

• the lower of either the actual cost incurred, or
• the maximum deduction of €75,000

Any queries on same give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie