Incapacitated person - allowance for employing a carer
You may claim tax relief on the cost of employing a person to take care of:
- yourself, your family member, spouse or civil partner who is totally incapacitated due to physical or mental disability
- your relative, or a relative of your spouse or civil partner, who is totally incapacitated due to physical or mental disability.
Your relative includes any person to whom you are, or have been, a legal guardian.
You can find more information on this allowance in the Personal tax credits, reliefs and exemptions section.