Tax Relief on Nursing Home Fees Ireland: How to Claim with Revenue Form HK1
Tax Relief on Nursing Home Fees Ireland: How to Claim with Revenue Form HK1
Many families paying for a parent's nursing home or home care don't realise they can claim a significant portion back in tax relief. Whether your parent is on Fair Deal (paying their assessed contribution) or in a private arrangement, the costs qualify for income tax relief at your marginal rate — up to 40%.
What Qualifies for Tax Relief
You can claim relief on:
- Nursing home fees — the amount actually paid by or on behalf of the individual, including Fair Deal personal contributions
- Private home care costs — hourly carers, live-in carers, HSE top-up hours paid privately
- Hospital maintenance charges — any out-of-pocket expenses for hospital stays
The relief applies to the person who actually pays the fees. If you're paying your parent's nursing home contribution or funding their private home care, you claim the relief on your own tax return — not theirs.
How Much Can You Save
Tax relief is given at your marginal rate:
- 40% rate taxpayer: Get back €40 for every €100 spent
- 20% rate taxpayer: Get back €20 for every €100 spent
There is no upper cap on the amount you can claim. For a family paying €1,000 per week for private nursing home care (€52,000 annually), a 40% taxpayer saves €20,800 per year.
Even families on Fair Deal benefit. If your parent's assessed contribution is €400/week (€20,800/year), you can claim relief on that amount if you're covering it from your own income.
Revenue Form HK1
The claim is made using Form HK1 (Health Expenses — Nursing Homes) through Revenue's myAccount or ROS system.
What You Need to Submit
- The nursing home's name, address, and tax reference number
- Dates of residency during the tax year
- Total fees paid during the tax year
- Receipts or invoices confirming payment
For home care, you'll need:
- The care provider's name, address, and tax reference
- A breakdown of hours and costs
- Receipts confirming payment
How to File
Via myAccount (PAYE workers):
- Log in to Revenue myAccount
- Go to Review Your Tax → Claim Credits → Health Expenses
- Complete the nursing home/home care section
- Upload or retain receipts (Revenue may request them)
Via ROS (self-employed):
- Complete Form 11 annual return
- Include nursing home expenses under Health Expenses
- Retain Form HK1 documentation for 6 years
You can claim for the current year and up to 4 previous years if you haven't already claimed.
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Common Mistakes to Avoid
- Don't claim costs covered by Fair Deal's state contribution — only the resident's personal share qualifies
- Don't forget to claim if you pay on behalf of a parent — you claim it, not them
- Keep all receipts for 6 years — Revenue can audit at any time
- Claim in the correct person's name — if multiple siblings contribute, each claims their own share
Combining with Other Supports
Tax relief stacks with other state supports:
- Your parent can receive Fair Deal funding AND you claim relief on the personal contribution
- You can receive Carer's Allowance AND claim relief on private care costs you pay
- HSE Home Support hours are free, but any private top-up hours you fund qualify for relief
For families navigating the full financial picture — from Carer's Allowance through to Fair Deal and tax relief — our Dementia Care in Ireland guide includes a Revenue Tax Relief Toolkit with pre-filled Form HK1 guidance.
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Download the Dementia Care in Ireland: Services, Support and Funding — Quick-Start Checklist — a printable guide with checklists, scripts, and action plans you can start using today.