Section 467 Employed person taking care of incapacitated individual

(1) In this section—

“qualifying individual”, in relation to an individual, means—

(a) a relative of the individual,

(b) the individual’s civil partner, or

(c) a relative of the individual’s spouse or civil partner;

“relative”, in relation to an individual, includes a relation by marriage and a person in respect of whom the individual is or was the legal guardian.

(2) Subject to this section, where an individual for a year of assessment proves—

(a) that throughout the year of assessment either he or she or a qualifying individual in relation to the individual was totally incapacitated by physical or mental infirmity, and

(b) that for the year of assessment the individual, or in a case to which section 1017 or 1031C applies, the individual’s spouse or civil partner, has employed a person (including a person whose services are provided by or through an agency) for the purpose of having care of the individual (being the individual or qualifying individual) who is so incapacitated,

the individual shall, in computing the amount of his or her taxable income, be entitled to a deduction from his or her total income of the lesser of—

(i) the amount ultimately borne by him or her or the individual’s spouse or civil partner in the year of assessment in employing the employed person, and

(ii) €75,000 in respect of each such incapacitated individual.

(2A) Notwithstanding subsection (2)(a) but subject to all other provisions of this section, relief may be granted under this section in the first year in which the individual proves that either he or she or the qualifying individual concerned was totally incapacitated by physical or mental infirmity.

(3) Where 2 or more individuals are entitled for a year of assessment to a deduction under this section in respect of the same incapacitated individual, the following provisions shall apply:

(a) the aggregate of the deductions to be granted to those individuals shall not exceed €75,000, and

(b) the relief to be granted under this section in relation to the incapacitated individual shall be apportioned between them in proportion to the amount ultimately borne by each of them in employing the employed person.

(4) Where for any year of assessment a deduction is allowed to an individual under this section, the individual shall not be entitled to relief in respect of the employed person (including a person whose services are provided by or through an agency) under section 465 or section 466.