Blog
27 November 2025
Private home care tax relief
Tax relief of up to 40% on the cost of private home care is available in the Republic of Ireland.

Your Dovida Care Manager can talk you through the process, but here is some information on how it works.
How tax relief works
Tax relief can be claimed by the bill payer at their marginal rate of tax (either 20% or 40%).
You simply fill out a form called the HK1 ‘Claim for an Allowance for Employing a Carer’. The team will support you through the whole process.
Then you can claim tax relief at the end of the year, or indeed monthly through your pay, so you don’t have to wait until the end of the year
What if I’m not working?
If you are not working or paying tax, you can still receive this cash back through other members of your family up to a total of €75,000 at their marginal tax rate.
For example, your husband or wife’s pay, your brother or sister’s pay, your son or daughter’s pay or your son-in-law or daughter-in-law’s pay.
You simply put the bill for your care in their name and then they can claim the cash back through their salary.
We’ll guide you through the process
See how Dovida Louth‘s Care Manager Glenda McCourt helps families understand the scheme during their initial care consultation:
“In approximately 90% of cases I have dealt with, the families are not aware of any home care tax relief scheme prior to consultation,” says Glenda.
“I start by mentioning that we understand how very important it is, to keep the cost of our relationship-based care as affordable as possible.
“I explain that the Revenue Commissioners allow the person or family members paying for the care to claim tax relief monthly or yearly, up to 40%.
“When I email our service rates to a client or next of kin, I always send a copy of the HK1 and include a copy with all brochures that I send in the post.
“I do advise clients and family members to contact Revenue themselves as each client case is different!”


