Employing a carer

Amount of relief

The deduction is allowed at the individual’s 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.

For 2013 and 2014, the limit on the relief that you could claim was €50,000.

You may claim relief in the first tax year that you prove you or a relative are totally incapacitated by physical or mental disability.

The example below shows the amount of relief that can be claimed for four years, from 2014 to 2017.

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.

Next: Two or more people paying