Employed Person taking care of an Incapacitated Individual
A person may claim tax relief in respect of the cost of employing a person (including a person whose services are provided by or through an agency) to take care of either:
a) of a family member (including the individual, his or her spouse/civil partner) who is totally incapacitated because of physical or mental infirmity,
b) of a relative who is totally incapacitated because of physical or mental infirmity. Relative in this context includes a relation by marriage or civil partnership and includes an individual in respect of whom the claimant is or was the legal guardian.
Note that relief is not due if the carer is employed as a housekeeper only, or if the Dependent Relative or Incapacitated Child Tax Credit has been given in respect of the employed carer.
Subject to qualifying conditions
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