Employing a carer

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:

• the Health Service Executive (HSE)
• a local authority.

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

• Incapacitated Child Tax Credit
• or
• Dependent Relative Tax Credit.

Next: Amount of relief