While Private Home Care is becoming an increasingly popular choice for those who wish to access care in their own home, few people realise it is actually an extremely cost effective form of care with a range of entitlements available.

Be Independent Home Care is a provider of premium Home Care and Home Help services owned and managed by Nurses.  They have trained a dedicated team of qualified carers who provide one-on-one, assistance, support and care to clients in their own home, helping them retain their independence and individuality. 

The cost of Private Home care can be supported in the following ways:

Tax Relief

Under current tax legislation the Revenue Commissioners allow the person paying for the home care service to reduce the cost of care by claiming Tax Relief at their marginal rate of Tax (either 20% or 41%). Tax relief may be claimed by a tax paying relative or the person receiving the home care if they pay some form of tax ie. a pension. A relative includes a relation by marriage or a person in respect of whom the claimant is or was the legal guardian. Where two or more persons pay the relief is apportioned between them.

The allowance may be claimed if you, your spouse or a relative are incapacitated for a tax year by reason of physical or mental infirmity and you employ a person to care for the incapacitated person. The carer need not be employed for the full tax year. The carer may be employed on an individual basis or through a company that employs carers. If you employ the carer yourself, you should register as an employer and you will have responsibilities for your employee’s tax and social insurance (PAYE and PRSI). You will also have other duties and obligations as an employer, for example regarding hours of work, contracts of employment, payslips, holidays and the minimum wage. Alternatively the carer can be employed through a private home care company that employs, security vets, trains and manages the carers. If choosing this option, do make sure that the carer is an employee of the company as some home care “agencies” do not employ their carers directly and as a result clients may not claim tax relief.

If you would like to claim this tax relief you can complete Form IT47 - "Employed Person Taking Care of an Incapacitated Individual" available to download on the Revenue Commissioner website or you can request it from your Regional Revenue Office. This tax relief can be claimed at the end of the year or in the form of reduced PAYE tax contributions on a monthly basis. Relief can be claimed at your top rate of tax up to a maximum of €50,000 per year.

Home Care Packages

Home Care Package applications are made through the HSE. The Public Health Nurse carries out an assessment to decide whether you are eligible for this package that can part or fully fund your home care needs. If you are eligible for this package you can then choose your preferred provider and notify the HSE.

Home Care Grants

The purpose of Home Care Grants are to enable you to remain living at home longer by providing financial assistance to pay for additional community supports and services. They are open to people who are over 65 years of age and who are currently receiving HSE community support service.

VAT Exempt

In addition to these entitlements Home Care is also VAT exempt, therefore further reducing the cost of the service.

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