Taxes Consolidation Act 1997 section 467

Employed person taking care of incapacitated individual

Section 467 provides a deduction from total income for individuals who employ a carer to look after themselves or an incapacitated relative.

• Relief is available where the individual, or a qualifying relative, is totally incapacitated by physical or mental infirmity throughout the tax year, and a carer is employed — either directly or through an agency — to provide care.
• The deduction is the lower of the actual cost of employing the carer and €75,000 per incapacitated individual; relief may be claimed from the first year in which total incapacity is established.
• Where two or more individuals jointly employ a carer for the same incapacitated person, the combined deduction is capped at €75,000, apportioned between them in proportion to the costs each has borne.
• A claimant who receives relief under section 467 cannot also claim the incapacitated child tax credit (section 465) or the dependent relative tax credit (section 466) in respect of the same employed carer.