Employing a carer – Tax Relief

Employing a carer – Tax Relief

You may claim tax relief on the cost of employing a person to take care of:

1. yourself, your family member, spouse or civil partner who is totally incapacitated due to physical or mental infirmity
2. your relative, or a relative of your spouse or civil partner, who is totally incapacitated due to physical or mental infirmity.

You may claim relief on whichever is the lower of:

1. the actual cost of employing a carer
2. €75,000 per each incapacitated person.

You may claim relief in the first tax year that you prove you or a relative are totally incapacitated by physical or mental disability.

Tax relief is at your marginal rate of tax, so if you are paying the top rate of 40%, you get relief of 40%

You cannot claim relief for employing a carer if they are employed as a housekeeper only

Subject to qualifying conditions

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