In short
Fees paid to a nursing home that provides 24-hour on-site nursing care count as health expenses. Unlike most medical costs, they get relief at your highest rate of tax, which is 40% for many people. The person who pays can claim, including an adult child paying for a parent. You can claim back four years.
What qualifies
- Fees for a nursing home that provides 24-hour on-site nursing care
- Contributions under the Nursing Homes Support Scheme (Fair Deal) ◆
- Fees paid by the resident, a spouse, a child or another relative
How much it can be worth
Example: if a daughter paying tax at 40% pays €20,000 in nursing home fees in a year, the relief could be up to €8,000. The relief can't exceed the tax she paid. Several family members can each claim for the part they paid.
How to claim
Claim it as a health expense in myAccount, in the income tax return for each year. Keep receipts and the nursing home's statement of fees.
Get your tax back
Missed the nursing home fees relief? You can still get the tax back as a tax refund for every year since 2022. We check every year and claim it for you: pay nothing upfront. Check my tax refund.
Sources
Revenue: Nursing home expenses (health expenses). Confirm the Fair Deal treatment 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.
