Pearse and his sister Gina employ a carer for their uncle. He has been totally incapacitated since 1 January 2023.
In 2023, the employment costs are €7,000 each month. Pearse pays €3,000 and Gina pays €4,000.
Annually, Pearse pays €36,000 (€3,000 x 12 months) and Gina pays €48,000 (€4,000 x 12 months). The total employment costs for the year are €84,000.
The relief due is the lower of the actual cost of employing the carer or €75,000.
Therefore, the maximum relief they can receive for 2023 is €75,000.
Calculate individual relief
| |
Percentage of maximum relief | Relief received |
| Pearse |
€75,000 x (€36,000/€84,000)
|
€32,143
|
|---|
| Gina |
€75,000 x (€48,000/€84,000)
|
€42,857
|
|---|
| Total |
|
€75,000
|
|---|