Revenue Tax Briefing

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Revenue Tax Briefing Issue 65, December 2006

Employed Person Taking Care of Incapacitated Individual

Section 467 TCA 1997 provides for a tax deduction at the individual's highest rate of tax in respect of the costs (maximum of €50,000 per annum) incurred by an individual in employing another person (including a person whose services are provided by or through an agency) to take care of him/herself, a spouse or a relative who is totally incapacitated by reason of physical or mental infirmity.

Revenue accepts that services provided ‘by or through an agency’ includes services provided by or through -

  • the Alzheimer's Society of Ireland; and
  • Home Instead Senior Care.