Employing a carer
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
- 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.
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