Nursing home and additional nursing care expenses
Nursing home expenses
You may claim Income Tax relief on nursing home expenses paid by you. You can claim this relief as a deduction from your total income if the nursing home provides 24-hour on-site nursing care. This means that the portion of your income which is taxable at your highest rate of tax is reduced. The amount of relief you can claim at 40% or 20% depends on the amount of tax you paid at either rate.
For detailed examples on how relief for nursing home expenses is calculated, please see section 5 of the Health Expenses Tax and Duty Manual.
Nursing Homes Support (Fair Deal) Scheme
The Health Service Executive (HSE) can assist you with the cost of your nursing home care. You cannot claim tax relief on the amount paid by the HSE. You can only claim tax relief on the amount you pay yourself.
Ancillary State Support Scheme (Fair Deal Loan Scheme)
You may wish to defer your healthcare costs. You can do this if you have Irish land or property assets. The HSE provide you with a loan, using your assets as security.
The loan is paid directly by the HSE to the nursing home. You cannot claim tax relief on the amount paid by the HSE to the nursing home.
The loan is due to be repaid:
- when you sell the asset used as security
- upon your death.
When the loan is repaid, you or your estate can claim tax relief on the amount repaid.
See the section on the Nursing Home (Fair Deal) Loan Scheme for more information on this scheme.
Receiving relief during the tax year
You can claim for nursing home expenses in real time during the tax year. For more information, please see Real-Time Credits.
Additional nursing care expenses
You can claim relief for the cost of expenses of additional nursing care. You, or your relative, may:
- suffer from a serious illness and require home nursing. (this is where you employ a qualified nurse, on the advice of a medical practitioner, to provide nursing care at home)
- be in a nursing home and require more nursing care than is normally required.
To claim this relief, you must provide a medical certificate which:
- states that either:
- constant nursing care by a qualified nurse in the patient's home is necessary
- additional nursing care in the nursing home is necessary
- shows the name and address of the patient
- outlines the nature of the patient’s illness
- covers the full period for which home nursing is being claimed.
You must also provide the nurse's full name and address, as well as proof of their nursing qualification.
You must keep a breakdown of all payments to the nurse and all payment receipts.
How to claim
To claim tax relief on nursing home or additional nursing care expenses, please see the 'How do you claim health expenses?' page.
Next: Additional diet expenses for coeliacs and diabetics