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If you pay nursing home fees for yourself or a dependent relative, you can claim income tax relief at your marginal rate — up to 40% — on those fees. Unlike general medical expenses, which are relieved at 20%, nursing home fees relief is given at your full marginal rate.
What relief is available?
You can claim relief at your marginal rate on fees paid for care in a registered nursing home (or a similar institution providing nursing care). There is no upper limit on the amount of qualifying fees.
Who counts as a dependent relative?
- A relative of you or your spouse who is incapacitated by old age or infirmity and unable to maintain themselves.
- Your widowed mother or father, whether incapacitated or not.
- A child of yours who lives with you and on whose services you depend due to old age or infirmity.
How to claim
You claim the relief on your annual income tax return and keep the receipts or invoices from the nursing home as evidence. The relief can be backdated for a number of years if you have not claimed it before.
Frequently asked questions
Is nursing home fees relief at 20% or 40%?
Nursing home fees are relieved at your marginal rate — up to 40% — unlike general medical expenses, which are relieved at the standard 20% rate.
Can I claim for a parent's nursing home fees?
Yes, if they are a dependent relative under the rules — for example a widowed parent, or a parent incapacitated by old age or infirmity.
Is there a limit on how much I can claim?
There is no upper limit on the amount of qualifying nursing home fees.
Many people miss this relief because they assume it is treated like ordinary medical expenses. If you are paying nursing home fees, talk to Bradán Accountants — we will make sure you claim the full relief.
Sources
- Revenue.ie – Nursing home fees and dependent relative relief
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