Carer for incapacitated person tax relief

Carer for incapacitated person tax relief

If you employ a carer for yourself or on behalf of a family member, you can claim the tax relief on the cost of that care. A family member is a spouse, civil partner, child or a relative, including a relation by marriage or civil partnership.

The person being cared for must be totally incapacitated for the complete tax year (January to December) in which you are claiming the tax relief but the carer does not have to be employed for the full tax year. The term totally incapacitated means that the person being cared for is disabled and requires a carer.

You may be asked by the Revenue Commissioners to get a medical certificate to confirm the nature of the disability but it isn’t necessary to send one in with your application form.

The allowance is given at the lower of

a) the amount incurred in employing the carer

or

b) €75,000

You much register as an employer and deduct taxes from wages paid to carer

Subject to qualifying conditions

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