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:
- 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.
Revenue also gives relief on the cost of care service providers or agencies, such as:
- charitable or voluntary organisations
- commercial organisations that provide home care services.
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.
The deduction is allowed at your marginal rate of income tax.
You may claim relief on whichever is the lower of:
- the actual cost of employing a carer
- €75,000 per each incapacitated person.
Use myAccount to claim the relief for employing a carer. Alternatively, you can complete Form HK1 and submit it to your Revenue office during or after the year ends.
Subject to qualifying conditions and criteria
Any queries give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie