You may get tax relief on nursing home fees if you have an income above the tax exemption limit.
You claim tax relief for nursing home expenditure under the general scheme for tax relief on certain medical expenses. Maintenance in a hospital or approved nursing home qualifies for relief. Most nursing homes are approved for tax relief. Revenue has a list of the hospitals and nursing homes that are approved for tax relief. You can claim tax relief on nursing home expenditure at your highest rate of tax (either 20% or 41%).
If you are paying the nursing home fees, you can get the tax relief – whether you are in the nursing home yourself or you are paying for another person to be there. Before 2007 this person had to have been a relative or dependent.
A long-term patient in a nursing home who pays tax under PAYE can apply to have the expenses allowed in his or her tax credit certificate. For additional information see Revenues information leaflet IT 6 Medical Expenses Relief .
You should apply for the tax relief as soon as you start paying nursing home fees, as the tax relief can be applied to the current tax year.
You or a person paying the Nursing Home fees must be paying taxes to avail of the tax relief.
You should contact your Inspector of Taxes immediately and arrange for the tax relief as you may need it to help towards the costs of fees.
For further information contact your local Citizens Information Centre or your local Health Service Executive.