Blog

Home / Nursing Home Tax Relief

Nursing Home Tax Relief

March 23, 2020

Tax Relief on Nursing Home Fees

You may claim tax relief on any nursing home fees paid by you. The nursing home must provide 24-hour on-site nursing care in order for you to be eligible for tax relief. The nursing home fees can relate to anyone, as long as the fees are paid by you.

You can claim tax relief for nursing home fees under the general scheme for tax relief on medical expenses. Tax relief on nursing home fees applies at the highest rate of income tax that you pay. So if you are paying tax at the 40% rate, you will be eligible for tax relief of 40% on whatever fees you pay.

Nursing Home Fees and the Fair Deal Scheme

Where you are paying for a nursing home under the Nursing Homes Support (Fair Deal) Scheme, you can claim tax relief on the amount you pay yourself.

The HSE pay the balance of the costs of the nursing home. You cannot claim tax relief on this amount.

Under the Ancillary State Support Scheme (Fair Deal Loan Scheme) you may wish to defer your healthcare costs. You can do this if you have Irish land or property assets. The HSE provide you with a loan, using your assets as security.

The loan is paid directly by the HSE to the nursing home. You cannot claim tax relief on the amount paid by the HSE to the nursing home.

Claim Your Nursing Home Expenses Tax Rebate Today!

Step 1 of 6

16%

First Name*
Last Name*
Email Address*
Phone Number

Save and Continue Later

Street Address*
Address Line 2
Town / City*
County*

Save and Continue Later

Occupation*
If you are currently unemployed and would like to claim an Unemployment Repayment of tax paid this year, please tick the box below
I would like to claim an Unemployment Repayment
PPS Number*
Date of Birth**
DD slash MM slash YYYY
Marital Status*
Date of separation**
DD slash MM slash YYYY
Date of divorce**
DD slash MM slash YYYY
Date of spouse's passing**
DD slash MM slash YYYY
Spouse's Details
Spouse's Full Name*
Maiden Name
Spouse's PPS Number*
Spouse's Email Address*
Spouse's Occupation*
Spouse's Date of Birth*
DD slash MM slash YYYY
Date of Marriage**
DD slash MM slash YYYY

Save and Continue Later

Are you looking to claim any of the following?**
- Single Parent Tax Credit
- Rent Tax Credit
- Medical and Dental Expenses
- Tuition Fees
- Dependent Relative Tax Credit
- Work From Home Expenses
- None of the above
If there are any other Tax Credits/Releifs you are looking to claim, or would like to clarify any part of your claim, please let us know and attach any supporting documentation you may have
File
Drop files here or

Max. file size: 350 MB.
Single Parent Tax Credit
Do you have any children under 18 years old or in full-time education?*
- Yes
- No
Are you the primary or secondary carer for your child(ren)?**
- Primary Carer
- Secondary Carer
Revenue deems the primary carer to be the parent in receipt of the Child Benefit Payment
State the year(s) the child(ren) lived with you for more than 100 days**
- 2021
- 2022
- 2023
- 2024
- None of the above
State the year(s) the child(ren) lived with you for more than half the year**
- 2021
- 2022
- 2023
- 2024
- None of the above
State the year(s) you were cohabiting or living with another person as a couple**
- 2021
- 2022
- 2023
- 2024
- None of the above
Youngest Child's Full Name**
Child's Date of Birth**
Child's PPS Number**
Name of Child's School**
Rent Tax redit
Are you in receipt of HAP/RAS or any other State Housing Support Scheme?*
- Yes
- No
Property's RTB registered number
Start date of tenancy*
Estimated end date of tenancy**
Property Address*
Name of Person or Agent rent has been paid to**
Amount of rent paid each month**
Eircode**
Medical & Dental Expenses
State the year(s) you incurred any medical or non-routine dental expenses**
- 2021
- 2022
- 2023
- 2024
- None of the above
Medical Expenses paid in 2021**
Non-Routine Dental Expenses paid in 2021**
Medical Expenses paid in 2022**
Non-Routine Dental Expenses paid in 2022**
Medical Expenses paid in 2023**
Non-Routine Dental Expenses paid in 2023**
Medical Expenses paid in 2024**
Non-Routine Dental Expenses paid in 2024**
Tuition Fees
Did you pay Tuition Fees for third level education for yourself or a relative in the last 4 years?**
- Yes
- No
Please confirm the following: 1. The number of students paid for - 2. The name of the student(s) - 3. The name of the course(s) - 4. The amount(s) paid and the year(s) in which they were paid.*
Was the course full-time or part-time?*
- Part-time
- Full-time
Dependent Relative Tax Credit
Did you have a Dependent Relative within the last 4 years?**
- No
- Yes - 2021
- Yes - 2022
- Yes - 2023
- Yes - 2024
State how many Dependent Relatives you have had over the last 4 years**
- 1
- 2
- 3
- 4
Please state your relatives' relationship to you**
Are there any other individuals maintaining this relative?**
- Yes
- No
Please confirm, to the best of your knowledge, that this relative's total income was below €15,740.00 for each year**
- Yes, income was below €15,740
- No, income was above €15,740
Work From Home Expenses
Did you have any additional expenses as a result of working from home at any stage in the last 4 years? (i.e. Utility Bills)**
- No
- Yes - 2021
- Yes - 2022
- Yes - 2023
- Yes - 2024
Did your employer pay you the allowable daily tax-free amount of €3.20 for working from home?**
- No
- Yes
Total electricity and heating expenses incurred in 2021**
Total broadband expenses incurred in 2021**
How many days did you work from home in 2021**
Total electricity and heating expenses incurred in 2022**
Total broadband expenses incurred in 2022**
How many days did you work from home in 2022**
Total electricity and heating expenses incurred in 2023**
Total broadband expenses incurred in 2023**
How many days did you work from home in 2023**
Total electricity and heating expenses incurred in 2024**
Total broadband expenses incurred in 2024**
How many days did you work from home in 2024**

Save and Continue Later

IBAN Submission & Direct Debit Mandate
The bank details you submit to us will be used for 2 purposes only. 1) They will be input onto your Revenue account to ensure all refunds are issued by Revenue directly to you. 2) By signing this mandate form, you authorise My Tax Rebate to send instructions to your bank to debit your account and your bank to debit your account in accordance with the instruction from My Tax Rebate. Please note, we only charge a fee if you are owed a refund, if you are not owed anything, nothing will be charged.
IBAN**
BIC**
Spouse's IBAN**
You may enter the same bank account if you wish.
Spouse's BIC**

Save and Continue Later

Please Draw your signature below to complete your registration.
Signature**
Please ensure your name can be easily read.
Spouse's Signature**
Please ensure your name can be easily read.
Consent*
I accept MyTaxRebate's Terms and Conditions and I give my explicit consent to have automatic reviews submitted for the next 4 years
Terms of Authorisation
I authorise My Tax Rebate to append my signature to the Authorisation Form(s) they will submit to the Irish Tax Authorities.
1. Authorisation to act as agent
I, the undersigned, declare to the Revenue Commissioners of Ireland, that I authorise My Tax Rebate (TAIN 77632V) to act as my agent in dealing with all aspects of the filing of my Irish income tax return, including the submission of refund or credit claims, allowances or reliefs.
I confirm that all documentary evidence of entitlement to credits/reliefs claimed and taxable income sources, will be held for a period of 6 years beginning at the
end of the year of assessment to which the Return of Income and/or claim relates by myself, unless otherwise stated and provided by me to My Tax Rebate.
I understand that this agreement will remain in place until such time as either party, the client or the agent, has notified the Revenue Commissioners of Ireland in writing of their wish to cancel this agreement.
2. Terms and Conditions of Authorisation
2. I understand that Tax law provides for both civil penalties and criminal sanctions for the failure to make a return, the making of a false return, facilitating the making of a false return, or claiming tax credits, allowances or reliefs which are not due.
I confirm that I will provide the necessary documentation to My Tax Rebate to support any refund, credit claims or claims for allowances and reliefs made to Revenue on my behalf by My Tax Rebate.
I confirm that I will provide details of all my sources of income to My Tax Rebate.
I understand that the person selected in Section 1 above is required to retain all documentation relating to any refund or credit or allowance or relief claimed by the agent on my behalf for a period of 6 years beginning at the end of the year of assessment to which the Return of Income and / or claim relates and that My Tax Rebate will be required to produce same to Revenue upon request.
3. Scope of Authorisation
I understand that My Tax Rebate is to act as my agent in respect of Income Tax, where I am registered for Income Tax, for the purpose of cancelling my Income Tax registration and/or filing an Income Tax return for years where such cancellation is not possible or required.

Terms & Conditions
Effective Date: 01/01/2025
My Tax Rebate
Contact: https://www.mytaxrebate.ie/contact/
Email: info@MyTaxRebate.ie
________________________________________
1. INTRODUCTION AND ACCEPTANCE
These Terms & Conditions ("Terms") govern the provision of tax rebate claim services by My Tax Rebate ("we", "us", "our") to clients ("you", "your"). By registering for our services or submitting a claim form, you agree to be bound by these Terms.
Our services are provided exclusively online through our website (www.MyTaxRebate.ie) and designated contact methods. We do not operate physical premises for client meetings.
2. SERVICES PROVIDED
2.1 Scope of Services
We provide the following services for Irish PAYE taxpayers:
• PAYE and USC tax rebate claims for the previous 4 years
• Unemployment repayment claims for the current tax year
• Updating, amending, and reallocating current year tax credits
• Automatic tax reviews for the next 4 years (for continuing clients)
2.2 Service Limitations
We do NOT provide services for:
• Individuals registered for Income Tax (self-employed persons)
• Capital Gains Tax (CGT) claims
• Capital Acquisitions Tax (CAT) claims
• Any tax matters other than PAYE and USC refunds and related tax credits
2.3 Eligibility Requirements
To use our services, you must:
• Be an Irish PAYE taxpayer
• Have been employed in Ireland during the relevant tax years
• Provide accurate personal and employment information
• Maintain valid contact details and bank account information
3. FEE STRUCTURE AND PAYMENT
3.1 Fee Calculation
Our fee is 15% + VAT (currently 23%) of the Revenue approved refund amount. There is no minimum fee and we operate on a strict "No Refund, No Fee" basis. If Revenue issues no refund, you owe no fee.
3.2 Payment Method and Timing
For New Clients (registered from 1st January 2025 onwards):
• Revenue will send refunds directly to your bank account
• We will request your bank details upon registration
• Payment to us will be collected via Direct Debit after your refund is approved
For Existing Clients (registered before 1st January 2025):
• Clients with our bank details on Revenue record: Refunds may be issued directly to our bank account, and we will forward your refund to you promptly, via cheque or bank transfer, minus our fee
• Clients without our bank details on Revenue record who have not submitted a new application form: Revenue will issue the refund directly to you and you will be invoiced for our fee, which must be paid by bank card. Invoiced amounts must be paid by bank card within 7 days; failure to do so will incur a €12 monthly late fee.
3.3 Direct Debit Authorisation
By registering with us, you authorise us to:
• Initiate a Direct Debit mandate via GoCardless for each approved refund claim
• Automatically reactivate Direct Debit collection for annual reviews
• Collect our fee once Revenue approves your refund
3.4 Alternative Payment Arrangements
If you cannot pay by Direct Debit, we may (at our sole discretion) agree to:
• Card payment via Stripe
• Phased payment plan
3.5 Late Payment
If payment is not received:
• A late payment fee of €12 per month will apply (unless a payment plan is in place)
• We may engage a debt collection agency
• Unpaid balances may be referred to Small Claims Court
• You remain liable for our fee even if you cease our services after claim submission
3.6 Uncashed Cheques & Additional Charges:
Where a cheque has not been cashed within the 6-month timeframe and therefore goes out of date, an administration charge of €15 (+VAT of 23%) will be applied to re-issue the refund.
Where a cheque has not been cashed by the end of June of the following year, an administration charge of either €15 (+VAT of 23%) or one third of the original value of the refund (including VAT), whichever is greater, will be applied to the client’s account each year the refund remains unclaimed.
Where a client has requested a review directly from the Revenue Commissioners and has failed to remove My Tax Rebate’s bank account details from their profile, a €15.00 (+VAT of 23%) administrative charge will be deducted by My Tax Rebate for each refund processed.
4. CLIENT OBLIGATIONS
4.1 Information Accuracy
You must provide:
• Accurate and complete personal information including PPS number
• Complete employment history for relevant years
• Valid bank account details
• Current contact information
4.2 Ongoing Obligations
You must:
• Notify us immediately of any changes to your bank account details
• Respond promptly to requests for additional information
• Inform us of any relevant changes to your circumstances
• Not provide false, misleading, or incomplete information
• Retain all documentary evidence of entitlement to credits/reliefs for 6 years beginning at the end of the year of assessment to which the claim relates
4.3 Signature Consent
By registering with our services, you consent to My Tax Rebate appending your signature to Revenue authorisation forms and related documentation as necessary for the provision of our services.
By accepting My Tax Rebate’s Terms & Conditions, you are accepting that your name as signed in your submission will be the electronic representation of your signature for all purposes, when you or your agent use them on documents including legally binding contracts, just the same as a pen and paper signature. To update the signature attached to your file you must submit an amended online application form.
4.4 Prohibited Actions
You must not:
• Submit duplicate claims through other agents or directly to Revenue
• Use our services if you are registered for Income Tax
• Provide false documentation or information
• Attempt to circumvent our fee structure
5. CLAIM PROCESS AND REVENUE INTERACTION
5.1 Claim Submission
• We submit claims to Revenue on your behalf as your authorised agent (TAIN 77632V)
• Claims are processed according to Revenue procedures
• Approval and refund amounts are determined solely by Revenue
5.2 Agent Authorisation
By registering, you authorise us to:
• Act as your tax agent with Revenue
• Submit claims and correspondence on your behalf
• Receive correspondence from Revenue regarding your claims
• Access your tax information necessary for processing claims
5.3 Automatic Reviews
• We conduct automatic reviews at the beginning of each year. By remaining a client, you give your explicit consent to have automatic reviews submitted for the next 4 years
• Reviews continue until you cease our services
• Additional refunds discovered during reviews are subject to our standard fee
6. CANCELLATION AND TERMINATION
6.1 Your Right to Cancel
You may deregister from our services at any time by:
• Requesting removal of our agent link via our contact form
• Removing us as your tax agent through Revenue's myAccount portal
6.2 Important Cancellation Terms
Critical provision: If you deregister after we submit a claim to Revenue but before you have been invoiced or Direct Debit has been initiated, you remain fully liable for our fee
We will initiate Direct Debit collection for our estimated fee amount (based on our assessment) or confirmed fee amount (if the refund has been approved by Revenue)
Deregistration does not affect pending claims or outstanding fee obligations. You are responsible for ensuring payment of our fee even after deregistration if a claim was submitted on your behalf
6.3 Our Right to Terminate
We may cease providing services if we so choose or if you:
• Provide false or misleading information
• Breach these Terms
• Fail to pay fees when due
• Request removal of agent authorisation with Revenue
7. DATA PROTECTION AND PRIVACY
7.1 Data Collection and Use
We collect and process personal data including:
• Personal identification information (name, PPS number, address)
• Employment and tax information
• Bank account details for refunds and fee collection
• Information regarding tax credits and reliefs
7.2 Legal Basis for Processing
We process your data under:
• Contract performance (to provide our services)
• Legal obligation (tax law compliance)
• Legitimate interest (business operations)
7.3 Data Sharing
We share data with:
• Revenue (as required for tax agent services)
• GoCardless (for Direct Debit collection)
• Stripe (for card payments)
• Debt collection agencies (if applicable)
7.4 Your Rights
Under GDPR, you have rights to:
• Access your personal data
• Rectify inaccurate data
• Object to processing in certain circumstances
• Request data portability
• Lodge complaints with the Data Protection Commission
7.5 Data Retention
We retain your data for the periods required by tax law and regulatory obligations, typically 6 years after our last interaction.
For full details, see our Privacy Policy effective 01/06/2020: https://www.mytaxrebate.ie/privacy-policy/
8. INTELLECTUAL PROPERTY
All website content, logos, text, and materials are owned by My Tax Rebate. You may use our website for personal, non-commercial purposes only. You may not copy, reproduce, distribute, or create derivative works without written permission.
9. LIMITATION OF LIABILITY AND DISCLAIMERS
9.1 Liability Cap
Our total liability to you for any claim is limited to the amount of fees you have paid to us.
9.2 Service Disclaimers
We disclaim liability for:
• Revenue decisions regarding claim approval or rejection
• Delays in Revenue processing
• Underpayments or errors by Revenue
• Requirements by Revenue for additional tax returns to approve refunds
9.3 No Guarantees
We do not guarantee:
• That you will receive a tax refund
• The amount of any refund
• The timing of Revenue decisions
10. CONSUMER RIGHTS
10.1 Client Deregistration Rights
You have the right to deregister from our services at any time as outlined in Section 6. Because this is a claims service and you may deregister at any time, no standard cooling-off period applies to our services.
The key consideration is that if you deregister after we have submitted a claim to Revenue but before invoicing or Direct Debit initiation, you remain liable for our fee based on either:
• Our estimated fee calculation, or
• The confirmed fee amount if Revenue has approved the refund
10.2 Unfair Terms
These Terms are drafted to comply with Irish consumer protection law. If any term is found unfair or unenforceable, it will be severed without affecting the remaining terms.
11. DISPUTE RESOLUTION
11.1 Governing Law
These Terms are governed by Irish law and subject to the jurisdiction of Irish courts and Revenue Commissioners' procedures.
11.2 Dispute Resolution Options
For fee-related disputes under €2,000, you may use the Small Claims Court procedure. For larger disputes or other matters, you may:
• Pursue mediation through authorised ADR bodies
• Bring proceedings in the appropriate Irish court
11.3 Solicitor Requirements
Before commencing court proceedings, your solicitor must consider and advise you about mediation as required by the Mediation Act 2017.
12. AMENDMENTS TO TERMS
12.1 Our Right to Amend
We reserve the absolute right to amend these Terms at any time without notice. Amended Terms will be posted on our website.
12.2 Fee Changes
Changes to fee structure will only apply to new clients registering after the change date.
12.3 Acceptance of Changes
Your continued registration with us after Terms are amended constitutes acceptance of the new Terms. We will not provide individual notice of changes. Clients should check the Terms occasionally for any material changes.
13. COMMUNICATION AND NOTICES
13.1 Communication Channels
All communications should be made through:
• Our website contact form: https://www.mytaxrebate.ie/contact/
• Email: info@MyTaxRebate.ie
13.2 Service of Notices
Any legal notices to us should be served via our contact form.
14. GENERAL PROVISIONS
14.1 Entire Agreement
These Terms constitute the entire agreement between us and supersede all prior understandings.
14.2 Severability
If any provision is deemed invalid, the remaining provisions remain in full effect.
14.3 Waiver
Failure to enforce any right does not constitute a waiver of that right.
14.4 Force Majeure
We are not liable for delays or failures due to circumstances beyond our reasonable control.
________________________________________
Important Notes:
• Check these Terms regularly as they may be updated without notice
• Contact us through our website if you have questions about these Terms
• These Terms are effective from the date shown above

Save and Continue Later

When the loan is repaid (when the asset used as security is sold or upon death), you or your estate can claim tax relief on the amount repaid.

You can also claim tax 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

How do I claim tax relief on Nursing Home fees?

To claim tax relief on Nursing Home fees, just fill in our Full Review Form. This form will provide us with the details necessary to claim tax relief on Nursing Home fees, along with any additional tax credits you might be due for the last 4 years.

Alternatively, you can fill out our Quick Review Form, and contact us upon completion informing us of the tax credit(s) you are looking to claim.

If you are not entitled to tax relief on Nursing Home fees, but would still like us to review your taxes, just complete our 50-second Quick Review Form.