Tax relief on nursing home fees or when you are caring for someone
- Introduction
- Tax relief on nursing home fees
- Other tax reliefs when caring for someone
- Further information
Introduction
You can claim income tax relief on fees paid for nursing homes you have paid. It can reduce the amount of income you pay tax on.
There are also a number of other tax reliefs for carers and people with disabilities.
Tax relief on nursing home fees
You claim tax relief for nursing home fees under Revenue's scheme for tax relief on medical expenses.
You can claim this relief at your highest rate of income tax. The nursing home must provide 24-hour on-site nursing care.
If you are paying the charges for a nursing home, you can claim the tax relief if you are in the nursing home yourself or you are paying for another person to be there.
You can get more information, including how to apply for tax relief on medical expenses.
Other tax reliefs when caring for someone
Home Carer Tax Credit
If you are married or in a civil partnership and you care for a dependent person, you can apply for the Home Carer Tax Credit.
Employing a carer
You can claim tax relief on the cost of employing a carer for yourself or for another family member.
You can employ the carer directly or you can use an agency that employs carers. Find out more about the rules and how to apply for tax relief on employing a home carer.
Dependent Relative Tax Credit
If you are caring for a dependent relative you may qualify for the Dependent Relative Tax Credit.
You must be meeting the costs of your relative’s everyday living costs. To qualify for the tax credit, the income of your relative must be below a certain limit.
Tax relief on a Deed of Covenant
A deed of covenant is a legally binding agreement that is written down and agreed between two people and states that one agrees to pay money to the other without getting any benefit in return.
Tax relief on a Deed of Covenant is available if it is made to:
- An adult who is permanently incapacitated
- A child who is permanently incapacitated but is not your child
- A person aged over 65 (this relief is limited to a percentage of your total income)
Tax reliefs for people with disabilities
There are also a number of other tax reliefs for people with disabilities.
Further information
Find out more about: