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Employing a carer

  1. Overview
  2. Amount of relief
  3. Two or more people paying
  4. Tax obligations when employing a carer
  5. Health expenses for home nursing

Overview

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
  • or
  • 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.

Providers or agencies

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.

Restrictions

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:

If you claim relief for employing a carer you cannot claim the following in respect of the employed person:

Next: Amount of relief

Published: 25 May 2020 Print this page

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