Who qualifies
A taxpayer who pays nursing home fees for themselves or another individual where the care is provided by a HIQA-registered nursing home.
How to claim
Claim on Form Med 1 through myAccount, ticking the nursing home section. Relief is given at the highest rate of tax paid in the year, up to 40 percent.
Detailed explanation
Nursing Home Tax Relief differs from general medical expenses relief because it is granted at the marginal rate of tax, which is normally 40 percent for higher earners, instead of the standard 20 percent. From 2026 there is no specific cap on the amount of fees claimed, although the relief only ever reduces the taxpayer own income tax bill to zero. Qualifying nursing homes must be registered with the Health Information and Quality Authority and provide on-site nursing care 24 hours a day. Day care centres, retirement villages without nursing care, and assisted living complexes do not qualify unless registered with HIQA as nursing homes. Fees that are part-funded under the Fair Deal scheme operated by the HSE only qualify to the extent of the resident own contribution, not the State subsidy. Costs that are incidental to nursing home care, such as medication and physiotherapy delivered on-site, can be aggregated with the core fees. Hairdressing, telephone and similar personal extras are excluded. Where a family pays jointly for a parent care, each member can claim relief on their own contribution at their own marginal rate, which can produce an outcome where one sibling claims at 40 percent and another at 20 percent depending on their circumstances. Revenue requires receipts from the home showing dates of stay and amounts paid. Claims can be backdated up to four years.
Worked example
Caitriona pays 65,000 euro for her father nursing home in 2026, of which 22,000 is funded by Fair Deal. Her share is 43,000 euro. As a higher rate taxpayer she gets relief at 40 percent on 43,000 = 17,200 euro, refunded through her Statement of Liability.