Income tax relief up to 41% can be claimed subject to conditions, so you could receive tax relief of up to 41% of the cost of our service. It is also possible to claim this relief as part of your tax credits and so you receive the benefit as part of your wages and therefore receive the benefit immediately.

Please use the form below to calculate the amount of Tax Relief that you are entitled to.

Download Income Tax Relief Form

TAX RELIEF INFORMATION
Under current tax legislation the Revenue Commissioners allow the person paying for the service to reduce the cost of care by claiming Tax Relief at their marginal rate of Tax (either 20% or 41%) 
“This allowance may be claimed if you, your spouse or a relative are incapacitated for a tax year by reason of physical or mental infirmity and you employ a person to care for the incapacitated person. A relative includes a relation by marriage and a person in respect of whom the claimant is or was the legal guardian.” 
In order to claim this Tax Relief, complete Form IT47 - "Employed Person Taking Care of an Incapacitated Individual" available to download below or request from your Regional Revenue Office. 
The amount of the relief is the cost of employing the carer less any amount recovered from a Health Authority, Local Authority, etc. Where two or more persons employ the carer the relief is apportioned between them. The maximum amount of the relief for any tax year is given in Leaflet IT 1 ‘Tax Credits, Reliefs and Rates’, which is updated annually. 
This tax relief can be claimed at the end of the year or in the form of reduced PAYE tax contributions on a monthly basis.

1. Who can Claim?
You (or your spouse) may claim tax relief in respect of the cost
of employing a person to take care of either -
(a) a family member (including yourself and your spouse)
who is totally incapacitated by reason of physical or
mental infirmity; or
(b) a relative who is totally incapacitated by reason of
physical or mental infirmity. Relative in this context
includes a relation by marriage and includes an individual
in respect of whom the claimant is or was the legal
guardian.
However, the tax relief is not due to you if the carer is
employed as a housekeeper only, or if Dependent Relative tax
credit or Incapacitated Child tax credit has been given in
respect of the employed carer.
Note - Any amount recovered from the Health Service
Executive or a local authority in respect of the costs of
employing the carer does not qualify for tax relief.
2. Can I claim tax relief in respect of the cost of a carer whose services are provided by or through an agency?
Yes.
3. What is the amount of the tax relief?
Tax relief may claimed on the lower of the following amounts-
(a) the actual cost incurred in employing the carer; or
(b) €50,000.
NOTE
Relief to be allowed on a pro-rata basis for the tax year during which the individual becomes totally incapacitated (see example on Page 2).
4. What is the position if two or more individuals engage a person to
    look after a relative?
If two or more individuals are entitled to claim this deduction in respect of the same
incapacitated individual, then -
(i) the aggregate of the deductions granted to them shall not exceed €50,000; and
(ii) the relief granted to each individual shall be in proportion to the amount of the employment  
cost he or she has borne.
5. Can I claim the full amount in the first
year that the carer is engaged?
The following example illustrates the relief due in the first year of claim.
Example
Mrs. A. has employed a person to take care of her incapacitated husband who became totally incapacitated on 1
May at a cost of €3,000 per month. The tax deduction due for the year will be the lower of (i) the actual cost incurred [i.e.
€3,000 x 8 months = €24,000], or (ii) the maximum deduction of €50,000 as apportioned by reference to the number of months during which the individual was permanently incapacitated [i.e. €50,000 x 8/12ths = €33,333]. In this example, the tax deduction due is €24,000
@ the taxpayer’s marginal (highest) rate of tax.
NOTE
The maximum amount of relief due is confirmed in Revenue Leaflet IT1 “Tax Credits, Reliefs and Rates”, which is updated annually.
6. How is a claim made?
You can claim relief by completing the attached Form HK1. As your claim may be selected for future audit, you are requested to retain all documentation relating to this claim for a period of 6 years.
7. How is the tax relief granted?
If you are a PAYE customer, relief can be claimed during the tax year and your Tax Credit Certificate will be increased by the amount of relief due.  Alternatively, you can claim relief at the end of the tax year by submitting your form P60 and that of your spouse, if applicable, to your Revenue office.
If you are a Self- Assessment customer, the claim should be made in your annual tax return and relief will be granted in your Notice of Assessment.
8. Do I have to operate PAYE on payments made to the carer?
If the services of the carer are provided by or through an agency and the carer is paid by the agency, the obligation is on the agency to make the necessary tax and PRSI deductions
through the PAYE system when paying the carer(s)?
However, where you employ the carer directly, you will have certain obligations as an employer, including registering as an employer and making tax and PRSI deductions form the
wages paid to the carer. A Form PREM Reg – Employer (PAYE/PRSI) Tax Registration Form is available on the Revenue website at www. Revenue.ie or from any Revenue
office or by telephoning Forms and Leaflets LoCall Service on 1890 306 706(++353 1 6744050) from outside the Republic of Ireland).
Note - The tax relief in respect of the cost of employing a carer is not conditional on you registering as an employer.
9. Health Expenses - Tax relief in respect of the Home Nursing in cases of serious illness
Separate and distinct from the tax relief in respect of employing a carer as outlined above, tax relief under the heading of Health Expenses on Form MED 1 may be claimed
in cases of serious illness where a qualified nurse is engaged on the advice of a medical practitioner to provide home nursing in respect of an incapacitated individual where the following conditions are satisfied:
(a) a medical certificate is provided which:          ►shows the name and address of the
Patient concerned;
►outlines the nature of the patient’s illness;
states that constant nursing care by                                                                   ►a qualified nurse(s) in the patient’s home                                                                                 is  necessary;

Form HK1
Claim for an Allowance for Employing a Carer.
If you, your spouse or a relative is incapacitated by reason of physical or mental infirmity and you employ a person to care for the incapacitated relative you may claim this allowance.
Your Personal Details
Name
PPS Number
Relative's Details
Name of incapacitated relative and relationship to you
State the nature of the incapacity
Date incapacity arose
Carer Details
Name of carer(s)
PPS
Tax Refunds
If your claim is in respect of the current tax year an amended certificate of tax credits will be sent to you and your employer will pay any refund due directly to you.  If your claim is for a
previous tax year or during a period of unemployment, any refund due will be sent directly to you by Revenue. Tax refunds can be paid by cheque or to your Irish bank account. It is not possible to make a refund directly to a foreign bank account. As your claim may be selected for future audit, you are requested to retain all documentation relating to this claim for
a period of 6 years.
(b) the medical certificate covers the full period  for which home nursing is being claimed;
(c) the nurse(s) providing the nursing care is/are qualified and their full names, addresses and details of the qualifications are supplied;
(d) receipts are provided in respect of all payments to the nurse(s) and, where necessary, a breakdown of the payments is provided.
Prior to 1 January 2007, health expenses could only be claimed in respect of an individual who was a qualifying dependant or relative. However, with effect from 1 January
2007, the required relationship has been abolished and an individual can claim tax relief on health expenses in respect of any individual provided he/she has paid the expenses. For
further information about who is a qualifying dependant or relative and what expenses qualify for tax relief, please see information leaflet IT6 (Medical Expenses Relief) which is available at ww.revenue.ie or from any Revenue office or by telephoning our Forms and Leaflets Lo Call Service on 1890 306 706 (++353 1 6744050) from outside Republic of
Ireland).

Further Information
Further information is available on the Revenue website
www.revenue.ie or alternatively you can telephone your
Regional PAYE LoCall Service whose number is listed below:
Border Midlands West Region 1890 777 425
Cavan, Donegal, Galway, Leitrim,
Longford, Louth, Mayo, Monaghan,
Offaly, Roscommon, Sligo, Westmeath
Dublin Region 1890 333 425
Dublin (City and County)
East & South East Region 1890 444 425
Carlow, Kildare, Kilkenny, Laois,
Meath, Tipperary, Waterford,
Wexford, Wicklow
South West Region 1890 222 425
Clare, Cork, Kerry, Limerick
All calls are charged at local rates. Please note that the rate
charged for the use of 1890 numbers may vary amongst
different service providers.
If you are calling from outside the Republic of Ireland, please
phone (++353 1 6744050).