In short
If you employ a carer, directly or through an agency, to care for someone who is permanently incapacitated, such as yourself, your spouse, your child or a relative, you may get tax relief at your highest rate on the cost: up to €75,000 a year for each incapacitated person.
Who may qualify
- The person cared for is permanently incapacitated because of physical or mental infirmity
- You pay for the carer yourself. Costs paid by the HSE, insurance or another body don't count.
- The carer is employed by you or provided by an agency
Combining with other credits
Some credits can't be claimed for the same person at the same time as this relief, for example the Incapacitated Child credit in some cases ◆. We work out which gives you more.
How much it's worth
Relief at 40% on €20,000 of carer costs is worth €8,000 in a year. Keep invoices and proof of payment.
Get your tax back for missed years
Missed the relief for employing a carer? You can still get the tax back as a tax refund for every year since 2022.
For the current year, add the credit in myAccount and it comes through your pay. For earlier years, it's claimed in the income tax return for each year.
Sources
Revenue: Employing a carer for an incapacitated person, on revenue.ie. Confirm the €75,000 limit and which credits can be combined before publishing ◆.
Questions for Revenue directly? Call the PAYE helpline on 01 738 3636 (Monday to Friday, 9.30am to 1.30pm), or see all Revenue contact numbers.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
