You can claim tax relief on the cost of employing a home care worker either if you employ one for yourself, or for another family member.
If you employ a home care worker yourself, you should register as an employer and you will be responsible for your employee’s tax and social insurance as well as assuming other employer’s obligations.
If you engage Family Carers Ireland to provide a home care worker, the organisation will act as employer and be responsible for the home care worker’s tax and social insurance. You can still claim tax relief on the costs of employing the home care worker.
If two or more people pay for the cost of employing the carer, the tax relief is shared between them.
Relief can be applied for by completing the HK1 form, available from your tax office or from the link below. As of January 2016 the maximum relief is €75,000.
For full information on the relevant tax credits and eligibility criteria, or to download information leaflets or the required forms, see: http://www.revenue.ie/en/tax/it/leaflets/it47.html