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Employing a carer

  1. Overview
  2. Restrictions
  3. Amount of relief
  4. Two or more people paying
  5. Tax obligations when employing a carer
  6. Health expenses for home nursing

Amount of relief

The deduction is allowed at the individual’s marginal rate of income tax. 

You may claim relief on whichever is the lower of:

  • the actual cost of employing a carer
  • or
  • €75,000 per each incapacitated person.

You may claim relief in the first tax year that you prove you or a relative are totally incapacitated by physical or mental disability.

The example below shows the amount of relief that can be claimed for three years, from 2022 to 2024.

  • Example

    Claire employs a person to care for her incapacitated mother. Her mother became totally incapacitated on 1 May 2022. The employment costs are €4,500 each month. The employment costs increase to €6,500 in 2024.

    The relief due is the lower of the actual cost of employing the carer or €75,000.

    The table shows the relief Claire may claim for each year.
    YearActual cost of employing the carerMaximum limitTax Relief

    2022

    €36,000 (€4,500 x 8 months)

    €75,000

    The actual cost - €36,000

    2023

    €54,000 (€4,500 x 12 months)

    €75,000

    The actual cost - €54,000

    2024

    €78,000 (€6,500 x 12 months)

    €75,000

    The maximum relief - €75,000

Use myAccount to claim the relief for employing a carer. Alternatively, you can complete Form HK1 and submit it to your Revenue office during or after the year ends.

Next: Two or more people paying

Published: 17 April 2024 Print this page

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