Revenue-compliant guidance — Based on Revenue Tax and Duty Manual Part 15-01-12 (s.469 TCA 1997). Updated for 2025.
If you pay qualifying health care expenses for an elderly parent, you can claim income tax relief on those costs in your own tax return in Ireland. Qualifying expenses for a parent follow the same rules as any other family member — standard health expenses qualify at 20%, and nursing home fees qualify at your marginal rate (up to 40%).
Key Facts at a Glance
- ✓You can claim medical expenses paid for an elderly parent at 20%.
- ✓Nursing home fees paid for a parent qualify at your marginal rate — up to 40% if you pay higher-rate tax.
- ✓You must have actually paid the expense to claim it.
- ✓Siblings sharing costs each claim their own portion at their own marginal rate.
- ✓Backdate up to four years.
Qualifying health expenses for a parent
The categories of qualifying health expenses are the same for a parent as for any other family member. Standard 20% qualifying expenses include GP visits, consultant fees, hospital charges, prescription medicines, physiotherapy, dental treatment under the non-routine Appendix 2 provisions, and all other expenses qualifying under s.469 TCA 1997.
There is no requirement that the parent be financially dependent on you — you simply need to have paid the qualifying costs. Revenue's guidance confirms that the person paying the qualifying expenses makes the claim.
Nursing home fees for a parent: claiming at the marginal rate
Nursing home fees for a parent qualify for relief at the higher rate — up to 40% if you are a higher-rate taxpayer. This is one of the highest-value medical expense reliefs available, and for families with a parent in a nursing home, the annual tax benefit can be several thousand euro.
Where you are paying €20,000 per year in nursing home fees for a parent and you are a higher-rate taxpayer, the tax saving is €8,000 (40% of €20,000) per year. If you are a standard-rate taxpayer, the saving is €4,000 (20% of €20,000). The benefit is particularly significant if the parent has been in care for several years and you have not been claiming — you can backdate up to four years.
Fair Deal and nursing home fees
Where a parent is funded under the Fair Deal scheme, you claim only the qualifying non-reimbursed personal contribution — not the portion funded by the HSE. See the dedicated Fair Deal guide for the exact calculation. If the parent's own assets fund part of the contribution and you fund part, you claim only what you personally paid.
Dividing nursing home costs between siblings
Where multiple siblings share the cost of a parent's nursing home placement, each sibling claims their own contribution at their own marginal rate. The sibling paying higher-rate tax will derive the greatest benefit. Families should consider structuring who pays what at the outset — the sibling with the highest income tax rate paying the larger share maximises the combined family tax benefit. See the dedicated splitting expenses guide for worked examples.
How to claim
After the year ends, log in to myAccount at revenue.ie and select "Review Your Tax" for the relevant year. Enter the qualifying parent medical expenses under Health Expenses. Retain receipts and nursing home invoices for six years. For nursing home claims, retain documentation distinguishing your personal contribution from any third-party funding.
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Check My Entitlement →Scenarios
Scenario: Adult child claiming nursing home fees for a parent
An adult child whose own income is above the 40% threshold pays €24,000 per year in nursing home fees for a parent. At 40% relief: €9,600 refund per year. They have not claimed for the past three years — backdating to 2022 (claiming 2022, 2023, 2024, 2025 in 2026): total qualifying €96,000, total refund €38,400.
Common Mistakes to Avoid
- ✗Not realising you can claim if you paid — no requirement that the parent be officially financially dependent.
- ✗Forgetting to backdate when a parent has been in a nursing home for several years.
- ✗Not structuring who pays what between siblings to maximise the marginal rate benefit.
When This Relief Does Not Apply
Key Takeaways
- ➤Any qualifying medical or nursing home cost you paid for a parent can be included in your own health expenses claim.
- ➤Nursing home fees qualify at your marginal rate (up to 40%) — one of the highest-value reliefs available.
- ➤Backdate four years — if a parent has been in nursing home care for years, the backdated refund can be very significant.
Frequently Asked Questions
Can I claim tax relief on medical expenses for my parents?
Yes. Any qualifying medical or nursing home costs you personally paid for a parent can be included in your own Irish income tax health expenses claim.
Do nursing home fees for a parent qualify at the 40% rate?
Yes, if you pay higher-rate income tax. Nursing home fees qualify at your marginal rate — 40% for higher-rate taxpayers.
Do I need to prove my parent is financially dependent on me?
No. Revenue's guidance confirms the person who paid the qualifying costs makes the claim. There is no formal dependency test for standard health expenses.
What if multiple children share a parent's nursing home costs?
Each sibling claims their own contribution at their own marginal rate. The sibling paying higher-rate tax derives the most benefit.
How far back can I claim for a parent's nursing home fees?
Up to four years. In 2026, you can claim for costs paid in 2022, 2023, 2024, and 2025.
Does the Fair Deal scheme affect how much I can claim?
Yes. Under Fair Deal, the HSE funds a significant portion of nursing home costs. You claim only the personal contribution — the portion you actually paid — not the HSE-funded element.