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

You claim tax relief for nursing home fees under the general scheme for tax relief on medical expenses.

You can claim this relief at your highest rate of income tax if the nursing home provides 24-hour on-site nursing care.

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. To request this, contact your Revenue Office with details of your claim. If you do receive tax relief during the year, you must complete your claim details after the year ends, as normal.

For further information, including how to apply, see 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: 1 March 2021