Nursing home fees are the largest bill most families ever face, and this is the one relief that meaningfully reduces them. It is also unusual: nearly all health expenses get relief at 20%, but this one is at your marginal rate, which for a taxpayer on the higher rate means 40%.
The rule that decides everything is simple — you only get relief on what you actually paid.
Quick facts
- Rate
- Your marginal rate — up to 40%
- Condition
- The home must provide 24-hour on-site nursing care
- You can claim on
- The amount you pay yourself
- You cannot claim on
- Anything the HSE pays under Fair Deal
- Fair Deal loan
- Relief arises when the loan is repaid
- Timing
- Can be claimed in real time during the tax year
What you can claim, and at what rate
"You may claim Income Tax relief on nursing home expenses paid by you. You can claim this relief as a deduction from your total income if the nursing home provides 24-hour on-site nursing care."
That condition is not a formality — a home without 24-hour on-site nursing care does not attract this relief.
The rate is what makes it worth the paperwork: "The amount of relief you can claim at 40% or 20% depends on the amount of tax you paid at either rate. This is referred to as an individual's marginal rate of tax."
Because it is a deduction from total income rather than a credit, it reduces the slice of your income taxed at your highest rate.
Fair Deal: only what you pay
This is where families over-claim by accident. "The Health Service Executive (HSE) can assist you with the cost of your nursing home care. You cannot claim tax relief on the amount paid by the HSE. You can only claim tax relief on the amount you pay yourself."
So if the weekly cost is met partly by the HSE under Fair Deal and partly by the family, only the family's share is relievable.
Keep the statements. The split between the HSE contribution and your own is the exact figure Revenue needs, and it is the one nobody can reconstruct later.
The Fair Deal loan, and the relief that comes later
Under the Nursing Home Loan you defer part of the cost against Irish land or property. "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."
But the relief is not lost — it is postponed. "When the loan is repaid, the repayment may be claimed under the heading of health expenses by:" "you against your Income Tax liability" or "the executor of the deceased’s estate against the Income Tax liability of the deceased person."
Two conditions on that. "To avail of this relief, there must be an Income Tax liability." — no tax paid, no relief. And "Any repayments due may be reduced if you, or your estate, owe Income Tax to Revenue for an earlier year."
This matters enormously when an estate is being settled, and it is routinely missed because the person who paid the fees is no longer there to claim it.
Nursing care at home counts too
The relief is not only for nursing homes. You can claim for additional nursing care where you or your relative "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)", or "be in a nursing home and require more nursing care than is normally required."
A medical certificate is required. Families paying privately for night nursing at home frequently do not realise this is relievable at all.
You do not have to wait for the year to end
"You can claim for nursing home expenses in real time during the tax year."
That is worth using. Nursing home fees are paid monthly and relief taken at the end of the following year is relief you financed for up to two years.
Common questions
How much tax relief can I get on nursing home fees?
Relief is allowable at your marginal rate of tax, so up to 40% rather than the 20% that applies to most health expenses. The amount you can claim at 40% or 20% depends on how much tax you paid at either rate.
Can I claim on the part the HSE pays under Fair Deal?
No. You cannot claim tax relief on the amount paid by the HSE — only on the amount you pay yourself.
What about the Fair Deal loan?
You cannot claim relief on the amount the HSE pays directly to the nursing home. When the loan is repaid, the repayment may be claimed as health expenses, either by you against your income tax liability or by the executor of the estate against the deceased person's liability.
Does the nursing home have to be a particular type?
Yes. The relief applies where the nursing home provides 24-hour on-site nursing care.
Can I claim for a nurse at home?
Yes. You can claim relief for additional nursing care where a person suffers from a serious illness and requires home nursing — employing a qualified nurse on the advice of a medical practitioner — or requires more nursing care in a home than is normally required. A medical certificate is needed.
Do I have to wait until the end of the year?
No. You can claim for nursing home expenses in real time during the tax year rather than waiting to claim in arrears.