Live-In Care and the Tax Relief You Can Claim

If you're weighing up live-in care for a parent, the sticker price is only half the story. Under Section 467 of the Taxes Consolidation Act 1997, you may be able to claim income tax relief on qualifying home care costs at your marginal rate — up to 40% for higher-rate taxpayers — on costs of up to €75,000 a year. That single fact changes the maths for a lot of families. Here's exactly how home care tax relief works in Ireland, what it could mean for your own costs, and how to claim it.

What Is Home Care Tax Relief in Ireland?

Home care tax relief is income tax relief available under Section 467 TCA 1997 to anyone who pays for care for a person who cannot look after themselves due to old age, illness, or disability. It applies whether you are paying for your own care, a spouse's, or a family member's — including a parent living in their own home.

To qualify, the person receiving care generally needs a level of physical or mental incapacity that means they require assistance with everyday living. This is not a means test on the family; it's a recognition that the cost of that assistance is a genuine, allowable expense against your income tax.

How Much Can You Claim on Home Care Costs?

You claim home care tax relief at your marginal rate of income tax — 20% if you're a standard-rate taxpayer, up to 40% if you're a higher-rate taxpayer — on qualifying costs up to €75,000 per year. In practice, this means the State effectively refunds a meaningful share of what you spend on care.

• Relief is calculated on your marginal rate, not a flat percentage for everyone

• The cap is €75,000 of qualifying costs per year

• More than one family member can claim if they jointly fund the care, in proportion to what each pays

• The relief applies to home care generally, including live-in care, overnight care, and daytime care

Always confirm your own position with Revenue or your accountant, as individual circumstances vary.

A Worked Example: Live-In Care After Tax Relief

Figures below are illustrative only, to show how the relief works in principle — not a quote, and not a guarantee of your own outcome.

Say a family pays €60,000 a year for live-in care for a parent. For a higher-rate taxpayer claiming relief at 40%, that could mean up to €24,000 back, bringing the effective annual cost closer to €36,000 — before you even weigh that against the cost of a nursing home bed. For a standard-rate taxpayer claiming at 20%, the relief would be up to €12,000, bringing the effective cost to around €48,000. Confirm your exact position with Revenue or your accountant, since qualifying costs, income, and other reliefs all factor in.

How Do You Claim Home Care Tax Relief?

You claim home care tax relief through Revenue, either during the year via myAccount (adjusting your tax credits so relief comes through your pay) or after the year ends via an Income Tax Return. Most families find it simplest to claim after year-end once they have a clear record of what was paid.

• Keep invoices or payment records from your home care provider for the tax year

• Claim via Revenue's myAccount service or through your accountant

• Relief can be claimed by whichever family member(s) actually paid the costs

• Speak to Revenue directly, or your accountant, to confirm exactly what applies in your case

Does Tax Relief Apply to Live-In Care, or Only Nursing Homes?

Home care tax relief under Section 467 applies specifically to care provided at home, including live-in care — it is a separate scheme from the Nursing Homes Support Scheme (Fair Deal), which supports the cost of long-term residential care instead. Both are legitimate routes depending on a family's circumstances, and it's worth understanding both before deciding what's right for your parent.

Where a parent's wish is to stay in their own home, and their needs can be safely met there, home care tax relief is often the piece that makes that choice financially realistic, not just emotionally preferred.

Matching the Right Level of Live-In Care to Your Budget

Once the tax relief picture is clearer, the next decision is how much care your parent actually needs — and there's no reason to pay for more cover than is required. United Irish Healthcare (UIH) structures live-in care as a ladder, so families can start where the need is and adjust as it changes.

• Live-In Flex — the more affordable live-in option: a carer lives in the home and provides a defined number of active care hours each day, built around your parent's routine, ideal for low-to-medium support needs

• Live-In Constant — full round-the-clock cover, day and night, delivered by a small, consistent team working in rotation so someone is always on duty and always fresh; the genuine alternative to a nursing home

• Overnight Care — a carer on duty through the night, bookable alone or alongside Flex or daytime care, where night-time reassurance is the main concern

• Respite Care — short-term cover for a family break, after a hospital stay, or simply to trial home care before committing

UIH is one of the highest-rated home care providers in Ireland — 4.8/5 on Google and 5/5 on Bark — with carers vetted, insured, and based locally in communities across the country. Care can typically be set up in days, not the weeks families often brace themselves for. Learn more on our live-in care page, or see current thresholds on our tax relief page.

Frequently Asked Questions

Can I claim tax relief on live-in care for my parent?

Yes. If your parent needs assistance due to old age, illness, or disability, you may claim income tax relief at your marginal rate — up to 40% — on qualifying home care costs up to €75,000 a year. Confirm your specific position with Revenue or your accountant.

Is home care tax relief the same for everyone?

No. Relief is given at your marginal rate of income tax, so a higher-rate taxpayer can claim up to 40%, while a standard-rate taxpayer claims up to 20%. The actual saving depends on your income tax position and how much you pay for qualifying care.

Do I need receipts to claim home care tax relief?

Yes. Keep clear records or invoices of what you paid your home care provider during the tax year, as Revenue may request evidence to support your claim. Providers like UIH can supply invoices to make this straightforward.

Can more than one family member claim relief for the same parent?

Yes, where more than one family member contributes to the cost of care, each can typically claim relief in proportion to what they personally paid, subject to the overall €75,000 cap on qualifying costs. Revenue can confirm how this applies to your family's arrangement.

Does tax relief apply to nursing homes as well as home care?

Home care tax relief under Section 467 applies to care at home, including live-in care. Nursing home costs are generally supported through the separate Fair Deal scheme, so it's worth understanding both before deciding which route suits your parent.