Yes. If you’re totally incapacitated due to illness or disability, you may claim relief on the cost of employing a carer.
Key details:
- Relief is at your marginal rate (up to 40%).
- You can claim on up to €75,000 per year of care costs.
- You can hire the carer directly (you’ll need to register as an employer), or through an agency.
- You can’t claim this relief if you’re also claiming the Incapacitated Child Tax Credit or Dependent Relative Credit for the same person.
This relief can significantly reduce your tax if you’re paying for personal care.
