Claiming Tax Relief on the Cost of Live-in Homecare

You can claim up to 40% tax relief on homecare if your relative is incapacitated, using the HK1 form available on Revenue.ie. The amount you actually reclaim depends on how much income tax you pay — the relief is not automatic.

PAYE taxpayers will see the impact in their payslip shortly after submitting the HK1 form; self-employed individuals typically claim it through their accountant as part of annual tax returns. It is a self-declaration form — no doctor’s certificate is required, though a supporting GP letter can be advantageous. If more than one family member contributes to the cost, each should submit their own HK1 form for their portion, ideally with a signed agreement attached showing each person’s share.

Costs You Can Claim Relief On

• The carer’s gross salary
• Employer PRSI
• Holiday pay for the carer
• Payroll costs
• ALHomecare’s fees
• The carer’s food
• A portion of the internet service cost
• Flight, quarantine, or PCR test costs if the carer is travelling from abroad
• Equipment or consumables related to your relative’s care
• Any other justifiable costs relating to the care of your relative

Itemise these costs on a separate sheet and attach it to your HK1 form submission.