Tax Benefits



Homemaker’s Scheme.

If you give up work to care full time for an adult you may be entitled to have these years disregarded when your yearly average contributions are calculated for your state contributory pension.

Home Carers

If you employ a home carer either for yourself or another family member register as an employer and you can claim tax relief. You then take on the duties as an employer: draw up a contract of employment, pay your home carers wages, tax (PAYE) and social insurance (PRSI) etc.

If you employ an agency worker the agency is responsible for these payments but you can claim tax relief on payments made to the agency.

 Home Nursing

If you or family members employ a qualified nurse you have to provide the revenue commission with the following information:

  • the nurses name, address and  qualifications
  • a medical cert. from the doctor with patient details , need for provision and dates of care
  • Receipts for payments for nursing care

Claim for tax relief on care must be made each year. Maximum allowable in 2014 is €50,000.  Further information on eligibility

Tax Relief on Appliances

Tax relief on the cost of supply, maintenance and repair of surgical appliances can be applied for if it is purchase on the advice of a practitioner.  If there is any question about the device you may have to provide a certificate from your doctor stating

  •         the nature of the patient’s illness
  •         confirming  that the appliance is being used on the advice of the medical                           practitioner
  •         an outline of how the appliance will help to prevent, diagnose, alleviate or treat the         ailment, injury, infirmity, defect or disability from which the patient is suffering.

The claim will be considered in the light of the information submitted and relief given where Revenue is satisfied that the appliance may be regarded as a medical, surgical, dental or nursing appliance.

 Examples of some appliances for which relief is allowable include

  • Orthopaedic bed or chair: Where the patient is suffering from a specific illness or disability.
  • Wheelchair or Wheelchair Lift: Expenses incurred in the provision of a
  • wheelchair or wheelchair lift for a disabled person, but not for alteration to the building to facilitate a lift.
  • Exercise bicycle: Where medical evidence indicates that this is necessary.
  • Computer: Where medical evidence is produced that a computer is necessary to alleviate communication problems of a person with a severe disability.

Further Information.