Nursing Home Expenses

You can be granted relief on nursing home expenses during the tax year in certain circumstances. To request this, you can contact your local Revenue Office with details of your claim.

If you receive tax relief during the year, you must complete Form 12 as usual after the year ends.

What is the eligibility criteria for relief on nursing home expenses?

You can claim relief on nursing home expenses at your highest rate of tax if:

• The nursing home provides 24-hour onsite nursing care
• The maintenance or treatment expenses incurred are in association with the services of a practitioner
• The expenses are for diagnostic procedures carried out on the advice of a registered practitioner

Can I claim relief on additional nursing care?

If you pay extra for additional nursing care beyond what’s normally provided, you can claim tax relief for these payments if the below conditions are met:

• Nurses are fully qualified
• You can provide nurses' names, addresses, and qualifications if requested 
• You can provide a medical certificate which:

       -states the nature of your/other patient's illness

       -states you/patient needs additional nursing care

       -covers the full period for which you’re claiming additional care

• You can provide receipts and breakdowns for all payments to the nurses if requested by Revenue
• Relief is available only for payments for nursing care and not for nurses' expenses

Nursing Homes Support Scheme

In addition to claiming tax relief on nursing home expenses, you may also be eligible for support through the Nursing Homes Support Scheme (or Fair Deal Scheme). Under this scheme, the Health Service Executive (HSE) assesses you on your savings, income and the value of your property.

The HSE then decides the contribution to the cost of the nursing home you’ll pay every week. The HSE also pays a contribution towards the cost of the nursing home. You can’t claim relief on the share paid by the HSE.

Home Nursing Tax Relief and Home Carer’s Tax Credit

Relief for Home Nursing

If you or a family member (i.e. a spouse, civil partner, child or a relative, including a relation by marriage or civil partnership) has a serious illness and you employ a qualified nurse, you can claim the relief but you must provide Revenue with the following:

• Name, address, and qualifications of each nurse providing care
• Receipts for all payments made to the nurses
• A medical certificate from a doctor (either your GP or consultant) stating the following:

1. Name and address of the person with the serious illness

2. The nature of that illness

3. Confirm that constant nursing care by a qualified nurse in the patient’s home is required

4. Cover the full period of time for which the tax relief is being claimed for home nursing

To qualify, you/your family member must be totally incapacitated (meaning disabled and requiring a carer) for the complete tax year (January to December) in which you’re claiming the tax relief. However, the carer doesn’t have to be employed for the full tax year.

It’s important to note that you can’t claim tax relief for employing a carer if the carer only carries out housekeeper duties or if you’ve already been granted a Dependent Relative Tax Credit or an Incapacitated Child Tax Credit.

You may be asked by Revenue to get a medical certificate to confirm the nature of your disability but it isn't necessary to send one in with your application form unless you’re getting home nursing for a serious illness.

You can claim tax relief (at the highest rate of tax you pay) on the lower of the following 2 amounts:

• The actual cost incurred or
• The maximum deduction of €75,000

The maximum amount of relief available for employing a carer is €75,000. You must claim the relief each year.

If you’ve received any reimbursement from the Health Service Executive (HSE), the amount eligible for relief will be reduced accordingly.  If two or more of you pay for the care, then the relief is divided between you in proportion to the amount each person paid.

How to apply

PAYE taxpayers can apply for tax relief for employing a carer by completing form HK1 (first page pictured below).

Your certificate of tax credits will be increased to include the relief due. This means that you’ll pay less tax each week from your salary. 

Home Carer’s Tax Credit

The Home Carer's Tax Credit is available to someone who cares for a dependent in their own home. It can be awarded to you if you’re married or in a civil partnership and jointly assessed for tax purposes. So for example, if you get married and are jointly assessed and one of you stays home to look after your child, then you may qualify.

To qualify:

• Married couples/civil partners must be jointly assessed for tax
• One spouse or civil partner works in the home caring for one or more dependents
• The home carer’s own income is under €7,200.

A reduced tax credit applies in their income is between €7,200 and €11,100 (€10,800 in 2024).

A ‘dependent’ in this case can be:

• A child who qualifies for child benefit
• A person aged 65 or over
• A person with physical/mental disability requiring care
• Relative by marriage or someone for whom you're a legal guardian

So, for example, if you’re married and you stay at home to look after your child in your own home, then you should apply for the tax credit. Speak to one of our friendly advisors at Taxback.

For 2025, the Home Carer’s Tax Credit is €1,950 (€1,800 in 2024) and if the home carer earns below or up to €7,200 in the tax year, the full tax credit may be claimed. If your income exceeds €7,200, the difference between income and €7,200 is calculated and then halved. The Home Carer's Tax Credit is then reduced by that amount.

Home Carer Tax Credit rates

When to claim?

You can submit a claim to Revenue for the Home Carer’s Tax Credit any time during the tax year. However, you must make your claim for the credit within four years after the end of the tax year to which your claim relates. So, for example, any claims for 2021 must be made by 31 December 2025.

Speak to one of our friendly advisors at www.taxback.com.chat or email info@Taxback.com for more information and to find out if you can claim.

If I'm granted the home carer’s credit one year but exceed the €11,100 income threshold the following year, can I still avail of the credit in that year?

The tax credit can still be granted for that year if:

• You meet all other conditions for the tax credit, and
• The credit was granted in the immediately preceding year