Nursing Home Fees Tax Relief Ireland 2025: Claim Guide
📊 Nursing Home Tax Relief at a Glance
- Relief rate: 40% at your marginal tax rate
- What qualifies: Nursing home fees for yourself or family members
- Backdate period: Up to 4 years
- No cap: No limit on the amount you can claim
- Potential refund: €4,000-€20,000+ per year
Nursing home fees in Ireland can exceed €50,000 per year, placing enormous financial strain on families who are already dealing with the emotional challenges of seeing a loved one need residential care. What many people don't realise is that you can claim tax relief at your marginal rate (40% for most taxpayers) on these costs—potentially returning thousands of euros each year.
At MyTaxRebate.ie, our specialists help families claim nursing home fee relief alongside all other medical expense reliefs they may be entitled to. The relief is available whether you're paying for yourself, a spouse, a parent, or another dependent relative—and can be backdated for up to four years.
What Nursing Home Costs Qualify?
Tax relief applies to fees paid to an approved nursing home for the maintenance or treatment of an individual. This covers comprehensive care provided in a residential setting, including:
Qualifying Nursing Home Expenses:
- Accommodation fees – Room and board charges, including single and shared room rates
- Nursing care – 24-hour nursing supervision and personal care assistance
- Medical services – On-site medical care, regular health monitoring, and GP visits to the home
- Rehabilitation services – Physiotherapy, occupational therapy, and speech therapy provided within the nursing home
- Palliative care – End-of-life care in nursing settings
- Dementia care – Specialised dementia units and memory care programmes
- Respite care – Short-term stays in nursing homes for respite purposes
Why is the Relief at 40%?
Unlike most medical expenses which attract relief at the standard 20% rate, nursing home fees qualify for relief at your marginal rate—meaning 40% for anyone paying higher rate tax. This makes nursing home relief one of the most valuable tax reliefs available in Ireland.
Revenue treats nursing home fees differently because of the significant ongoing cost involved. This enhanced relief rate recognises that long-term care represents a major financial commitment that can deplete family savings over time.
💡 Example: Typical Nursing Home Costs
| Annual nursing home fees | €52,000 |
| Less: Fair Deal state contribution | -€32,000 |
| Amount family pays | €20,000 |
| Tax relief at 40% | €8,000 refund |
Over 4 years, this could mean €32,000+ in tax relief for the family.
Who Can Claim the Relief?
You can claim tax relief on nursing home fees paid for a range of family members, not just yourself. The relief is available for fees paid for:
- Yourself – If you're personally in a nursing home and paying fees
- Your spouse or civil partner – Regardless of where the nursing home is located
- A dependent relative – Parents, grandparents, siblings, or other dependents
- Any relative over 65 – Even if they're not financially dependent on you
The key requirement is that you must be the person actually paying the fees. If multiple family members contribute to the costs, each person can claim relief on the portion they personally pay.
Fair Deal Scheme and Tax Relief
If your family member is in the Nursing Homes Support Scheme (Fair Deal), you can still claim tax relief—but only on the portion you pay, not the state's contribution:
- Your contribution – Full relief on the amount you personally pay after Fair Deal
- Top-up payments – Extra payments for premium rooms or additional services qualify
- Resident's income contribution – If you're paying the resident's share of their income contribution to Fair Deal
- Not claimable – The state's contribution under Fair Deal cannot be claimed
Documentation Required
To claim tax relief on nursing home fees, you'll need documentation proving your payments. Most nursing homes are familiar with tax relief claims and can provide appropriate statements:
- Invoices from the nursing home – Showing fees charged and payment dates
- Proof of payment – Bank statements, direct debit records, or payment receipts
- Fair Deal documentation – If applicable, showing the breakdown of contributions
- HIQA registration – The nursing home must be registered with HIQA (Health Information and Quality Authority)
Nursing homes typically provide annual statements of fees paid for tax purposes. Our team can advise on obtaining the necessary documentation if you're unsure what you need.
Nursing Homes Outside Ireland
If your family member is in a nursing home outside Ireland (including Northern Ireland or elsewhere in the EU), you can still claim Irish tax relief on the fees you pay. The same rules apply—the nursing home must be a registered care facility and you must have proof of payment.
Claim Your Nursing Home Tax Relief
Our specialists will review your complete tax history and maximise your refund on care costs.
Start Your Tax Review →Frequently Asked Questions
Can siblings share the claim if they split nursing home costs?
Yes, each person who pays nursing home fees can claim relief on their contribution. If three siblings each pay €10,000 per year, each can claim 40% relief on their €10,000 share—that's €4,000 each, or €12,000 total for the family.
What if I pay for a relative who has their own income?
The person paying the fees can claim the relief, regardless of the resident's income. If the resident pays part of the fees from their own income, only the portion you actually pay qualifies for your relief claim.
Can I claim for respite care?
Yes, fees for respite care in a nursing home setting also qualify for tax relief at your marginal rate. This provides valuable financial support for families who are managing home care but need periodic breaks.
What if I'm paying tax at 20%, not 40%?
If you're a standard rate taxpayer (20%), you'll receive relief at 20% on nursing home fees. The relief is at your marginal rate, so higher earners get 40% and standard rate taxpayers get 20%.
How far back can I claim?
You can claim for nursing home fees paid in the current year plus the previous 4 years. If you've been paying for years without claiming, there could be tens of thousands in refunds waiting.
Why Choose MyTaxRebate.ie?
Claiming nursing home relief can be complex, especially when combined with Fair Deal. Our specialists:
- Maximise your claim – We ensure all qualifying expenses are included and properly documented
- Review 4 years – Backdating claims for maximum refunds that many families miss
- Handle the paperwork – We manage the entire Revenue submission process
- No refund, no fee – You only pay if we find money owed to you
Don't Miss Out on Nursing Home Tax Relief
Join thousands of families who've claimed back significant money on care costs.
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