Caring for someone / deduction

Tax relief for employing a carer

If you employ a carer, directly or through an agency, to look after yourself or a relative who is totally incapacitated, you can claim relief at your marginal rate on the cost, up to 75,000 euro a year. The relief can be shared between family members who contribute.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Who qualifies

The person cared for is totally incapacitated by physical or mental infirmity for the year, or part of it.
You pay the carer or agency.

Exclusions and pitfalls

You cannot claim this and the Dependent Relative or Incapacitated Child for the same person.
Nursing home fees are claimed under health expenses instead.

How to claim, step by step

Complete Form HK1 and submit via myAccount > Claim tax credits > Health > Employing a carer.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

Form HK1
Agency invoices or carer payment records

Worked examples

Agency carer qualifies

Cost 20,000 euro; relief at 40% = 8,000 euro.

Shared by two children qualifies

Each claims on their share of the cost.

Housekeeper only does not qualify

Domestic help for a person who is not incapacitated does not qualify.

All examples use hypothetical people and figures.

Terms used here

Marginal rate

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R11Health expensesofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Do it

Claim through Revenue (free)

Priority P1. Reviewed 2026-10-28.

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R11Health expensesofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.