Income tax relief is available on fees paid for nursing homes.

You 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.

If you are paying the charges for a nursing home you can claim the tax relief, whether you are in the nursing home yourself or, if you are paying for another person to be there.

Usually, you claim the tax relief at the end of the year but in certain circumstances tax relief may be available in the current year through the PAYE system. See Revenue’s information leaflet IT 6 Medical Expenses Relief.