You may claim an allowance/deduction for a carer (i.e. housekeeper) employed to care for an incapacitated relative.
The allowance is given for the lower of
a) the amount incurring in employing the carer
and
b) €50,000
You must register for PAYE/PRSI as an employer and deduct tax from the wages paid to the carer
In addition, there is other qualifying conditions
Any queries on same give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie