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Tax relief on nursing home fees and for dependent relatives

Introduction

Income tax relief is available on fees paid for nursing homes.

There also are a number of other tax reliefs for carers and people with disabilities.

Tax relief on nursing home fees

Income tax relief is available on fees paid for nursing homes.

You claim tax relief for nursing home fees under the general scheme for tax relief on medical expenses. Tax relief on nursing home fees applies at the highest rate of income tax that you pay.

If you are paying the charges for a nursing home you can claim the tax relief, whether you are in the nursing home yourself or you are paying for another person to be there.

Usually you claim the tax relief at the end of the year but in certain circumstances tax relief may be available in the current year through the PAYE system. See Revenue’s information leaflet IT 6 Medical Expenses Relief.

For further information, including how to apply, see our document on taxation and medical expenses.

Other tax reliefs

You can claim tax relief on the cost of employing a carer for yourself or for another family member.

If you are caring for a dependent relative you may qualify for the Dependent Relative Tax Credit.

A deed of covenant is a legally binding agreement that is written down and agreed between two people stating that one agrees to pay money to the other without getting any benefit in return. Tax relief on a Deed of Covenant is available if it is made to a permanently incapacitated minor, permanently incapacitated adult, or person over 65 years of age.

There are also a number of other tax reliefs for people with disabilities.

Page edited: 4 February 2015

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