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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
  • or
  • commercial organisations that provide home care services.

Next: Restrictions

Published: 06 January 2025 Print this page

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