Health and medical / deduction

Nursing home expenses: relief at your highest rate

Fees paid to a nursing home that provides 24-hour nursing care qualify for tax relief at your highest rate of Income Tax, up to 40%. You can claim for fees you paid for yourself or another person. The Fair Deal (Nursing Homes Support Scheme) contribution you pay also qualifies, but the State-paid portion does not.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Who qualifies

The nursing home provides 24-hour on-site nursing care.
You paid the fees.

Exclusions and pitfalls

Amounts paid by the HSE under Fair Deal are excluded.
Loan repayments under the Fair Deal ancillary State support qualify only when paid.

How to claim, step by step

Income Tax Return > Health > Nursing home expenses (entered separately from other health expenses).

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

Nursing home invoices showing who paid

Worked examples

Daughter pays fees qualifies

Fees 30,000 euro; relief at 40% = 12,000 euro, limited by her Income Tax paid.

Resident pays from pension qualifies

Relief at the resident's own rate, often 20%.

Home help service does not qualify

Not a nursing home; see Employing a Carer instead.

All examples use hypothetical people and figures.

Terms used here

Marginal rate

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R11Health expensesofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Do it

Check eligibility / calculate Claim through Revenue (free)

Priority P1. Reviewed 2026-10-28.

Nursing home expenses: relief at your highest rate

Worked examples

Daughter pays fees qualifies

Fees 30,000 euro; relief at 40% = 12,000 euro, limited by her Income Tax paid.

Resident pays from pension qualifies

Relief at the resident's own rate, often 20%.

Home help service does not qualify

Not a nursing home; see Employing a Carer instead.

All examples use hypothetical people and figures.

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R11Health expensesofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.