Tax Relief on employing a carer
Tax relief on cost of employing a carer
You may claim tax relief on the cost of employing a person to take care of:
- yourself, your family member, spouse or civil partner who is totally incapacitated due to physical or mental infirmity
- your relative, or a relative of your spouse or civil partner, who is totally incapacitated due to physical or mental infirmity.
Your relative includes any person to whom you are, or have been, a legal guardian.
You may claim relief on whichever is the lower of:
- the actual cost of employing a carer
- €75,000 per each incapacitated person.
Restrictions
You cannot claim relief for employing a carer if they are employed as a housekeeper only.
You cannot claim relief for funding you receive for employing a carer from:
- the Health Service Executive (HSE)
- a local authority.
If you are employing a carer, then you have deduct payroll taxes accordingly and pay over to Revenue
Subject to qualifying conditions
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie