The rule in one paragraph
Money you pay for nursing home care, for yourself or for anyone else, can be deducted from your income before tax is worked out. Because it is a deduction rather than a credit, it is worth 40% if you pay tax at the higher rate and 20% if you pay at the standard rate. Almost every other medical expense was cut to 20% in 2009; nursing home fees were left at the full rate, and still are. The home must provide 24-hour on-site nursing care, which every HIQA-registered nursing home does.
Who gets the relief
Whoever pays. That is the part most families miss. If a son or daughter pays the home, or tops up the resident's contribution, the son or daughter claims the relief against their own income, at their own rate. If the resident pays from their own pension or savings, the resident claims it, which is often worth little because a pensioner may have no tax to set it against. Where a family is choosing who pays, the person on the higher rate of tax gets the most back.
What this means under Fair Deal
- The resident's weekly contribution (the 80% of income and the 7.5% of assets) is paid by the resident to the home, so it qualifies, at the resident's own rate. If a family member actually pays it, that family member claims it.
- The HSE's share does not qualify for anyone. It is not your money.
- The nursing home loan (the deferred property part) does not qualify while the HSE is paying it. When it is repaid later, from the estate or a sale, the person who repays it can claim that repayment, or the executor can claim it against the deceased's own tax for that year.
- Private fees outside Fair Deal, while an application is pending or at a home that costs more than the HSE rate, qualify in full for whoever pays them. Fair Deal funding is not backdated, so these months are often the biggest claim a family has.
- Extra nursing care beyond what the home normally provides, on a doctor's advice, also qualifies, with a medical certificate and the nurse's details.
Work out your figure
In 2026 a single person pays 40% on income above €44,000; a married couple with one income above €53,000. Most people in work pay some tax at 40%.
Revenue allows claims for the current year and the four before it.
Tax relief, each year
€0
Enter what you pay.
Across the years you can still claim
€0
An estimate from Revenue's published rules. It assumes you pay enough tax at that rate to use the full deduction; the relief can never be more than the tax you actually paid.
How to claim
- Gather proof of what you paid: the home's invoices or statements and your bank records, in your own name. Keep them for six years. Revenue does not ask for them up front but can ask later.
- If you are a PAYE employee, sign in to Revenue myAccount, open Review your tax for the year, request a Statement of Liability, and under Health expenses choose Nursing home expenses. Enter the total you paid that year, not the resident's name, and submit. A refund is paid to your bank account, usually within a few weeks. Do one year at a time for each of the last four years.
- If you file a Form 11 (self-employed, a landlord, or a company director), enter the nursing home expenses in the health expenses section of the return for the year.
- If you are paying this year, you do not have to wait until January: Revenue lets you claim nursing home expenses in real time through myAccount, so your tax credits are adjusted now and you get the benefit in your pay.
- Two or more people paying? Each claims only what they paid, so agree the split and keep a note of it with the receipts.
Three things families get wrong
- Claiming on the HSE's share. Only money that left your own account counts.
- Letting the resident claim it. A pensioner with little or no tax to pay gets little or nothing back. If a working child pays instead, the same money comes back at 40%.
- Not claiming at all. Revenue's own figures show hundreds of millions in health reliefs go unclaimed every year. Nursing home fees are the biggest single item most families will ever be able to claim.
Questions families ask
Can I claim if I pay for my mother's or father's nursing home?
Yes. The relief goes to the person who pays the fees, whoever the resident is. If you pay from your own account, you claim it against your own tax, at your own highest rate.
Does the Fair Deal contribution qualify?
The part the resident pays themselves does, at the resident's own rate. The part the HSE pays does not. If a family member pays the resident's contribution for them, the family member claims it.
What about the nursing home loan?
While the HSE is paying the deferred property part, nobody can claim on it. When the loan is repaid, from the estate or on a sale, the repayment can be claimed by the person who repays it, or by the executor against the deceased's own income tax.
How far back can I go?
Four years. A claim made in 2026 can cover 2022, 2023, 2024 and 2025.
Do I need the nursing home's invoices?
Keep every invoice or statement and proof of payment in your own name. Revenue does not ask for them with the claim, but can ask for them later, so keep them for six years.
Guidance reviewed on 26 October 2026 against Revenue's published guidance on nursing home and additional nursing care expenses (Tax and Duty Manual Part 15-01-12). Rates and bands are for the 2026 tax year. fairdeal.ie is independent and is not Revenue or the HSE; this page is general information, not tax advice.