Nursing Home Expenditure Tax Relief

tax relief

Nursing Home Expenditure Tax Relief

You may claim Income Tax (IT) relief on nursing home expenses paid by you. You can claim this relief as a deduction from your total income if the nursing home provides 24-hour on-site nursing care. This means that the portion of your income which is taxable at your highest rate of tax is reduced. The amount of relief you can claim at 40% or 20% depends on the amount of tax you paid at either rate.

Receiving relief during the tax year

You can claim for nursing home expenses in real time during the tax year.

Additional nursing care expenses

You can claim 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.

To claim this relief, you must provide a medical certificate which:

  • states that either:
    • constant nursing care by a qualified nurse in the patient’s home is necessary or
    • additional nursing care in the nursing home is necessary
  • shows the name and address of the patient
  • outlines the nature of the patient’s illness
  • covers the full period for which home nursing is being claimed.

You must also provide the nurse’s full name and address, as well as proof of their nursing qualification.

You must keep a breakdown of all payments to the nurse and all payment receipts.

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