You may claim tax relief on any nursing home fees paid by you. The nursing home must provide 24-hour on-site nursing care in order for you to be eligible for tax relief. The nursing home fees can relate to anyone, as long as the fees are paid by you.
You can claim tax relief for nursing home fees under the general scheme for tax relief on medical expenses. Tax relief on nursing home fees applies at the highest rate of income tax that you pay. So if you are paying tax at the 40% rate, you will be eligible for tax relief of 40% on whatever fees you pay.
Nursing Home Fees and the Fair Deal Scheme
Where you are paying for a nursing home under the Nursing Homes Support (Fair Deal) Scheme, you can claim tax relief on the amount you pay yourself.
The HSE pay the balance of the costs of the nursing home. You cannot claim tax relief on this amount.
Under the Ancillary State Support Scheme (Fair Deal Loan Scheme) you may wish to defer your healthcare costs. You can do this if you have Irish land or property assets. The HSE provide you with a loan, using your assets as security.
The loan is paid directly by the HSE to the nursing home. You cannot claim tax relief on the amount paid by the HSE to the nursing home.
Claim Your Nursing Home Expenses Tax Rebate Today!
When the loan is repaid (when the asset used as security is sold or upon death), you or your estate can claim tax relief on the amount repaid.
You can also claim tax relief for the cost of expenses of additional nursing care. You or your relative may:
suffer from a serious illness and require home nursing. This is where you employ a qualified nurse, on the advice of a medical practitioner, to provide nursing care at home
be in a nursing home and require more nursing care than is normally required
How do I claim tax relief on Nursing Home fees?
To claim tax relief on Nursing Home fees, just fill in our Full Review Form. This form will provide us with the details necessary to claim tax relief on Nursing Home fees, along with any additional tax credits you might be due for the last 4 years.
Alternatively, you can fill out our Quick Review Form, and contact us upon completion informing us of the tax credit(s) you are looking to claim.
If you are not entitled to tax relief on Nursing Home fees, but would still like us to review your taxes, just complete our 50-second Quick Review Form.
We use cookies on our website to give you the most relevant experience by remembering your preferences and repeat visits. By clicking “Accept”, you consent to the use of ALL the cookies.
This website uses cookies to improve your experience while you navigate through the website. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may have an effect on your browsing experience.
Necessary cookies are absolutely essential for the website to function properly. This category only includes cookies that ensures basic functionalities and security features of the website. These cookies do not store any personal information.
Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. It is mandatory to procure user consent prior to running these cookies on your website.