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.