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:

1. yourself, your family member, spouse or civil partner who is totally incapacitated due to physical or mental infirmity
2. 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:

1. charitable or voluntary organisations
2. 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:

1. the Health Service Executive (HSE)
2. a local authority.

The deduction is allowed at your marginal rate of income tax.

You may claim relief on whichever is the lower of:

1. the actual cost of employing a carer
2. €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