Aindrias Moynihan (Cork North West, Fianna Fail)
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123. To ask the Minister for Finance the tax relief available for persons paying nursing home fees either for themselves or for a family member; and if such relief is available in cases in which a person has the fair deal scheme. [50345/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that Income Tax relief in respect of nursing home fees is available under section 469 of the Taxes Consolidation Act 1997. Nursing home expenses may be claimed under the heading of health expenses. The relief in respect of nursing home expenditure is allowed at an individual’s marginal rate of tax and may be claimed at the end of the year in which the expenses have been incurred.

Where an individual avails of the Fair Deal Scheme, the amount relievable is limited to the contribution towards nursing home fees made by that individual. No relief is available in respect of any amount covered by the State.

For PAYE customers, the quickest and easiest way to claim health expenses is online using PAYE Services in myAccount. Income tax registered customers can claim the tax relief on their Form 11 annual tax return. Customers who are unable to use Revenue’s online service should submit a Med 1 form to their local Revenue office.