Michael Cahill (Kerry, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

585. To ask the Minister for Finance to investigate whether the tax relief on employing a home carer can be applied if the person paying for the carer resides in the UK, (details supplied); and if he will make a statement on the matter. [19604/25]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Section 467 Taxes Consolidation Act (“TCA”) 1997 provides for tax relief for employing a carer where the person being cared for is totally incapacitated by reason of physical or mental infirmity. The tax relief provided by section 467 TCA 1997 is granted by reducing an individual’s taxable income - as such an individual must have taxable income in the State to claim the relief.

I am advised by Revenue that detailed guidance on tax relief for employing a carer can be found in Revenue’s Tax and Duty Manual Part 15-01-20, which can be accessed using the following link:

www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-20.pdf.

I note that the Deputy’s question relates to a specific case and is regarding whether an individual residing in the United Kingdom could pay for a carer and receive relief under section 467 TCA. Under general tax rules, the extent to which an individual is chargeable to Irish income tax on their income depends on their residence, ordinary residence and domicile status for Irish tax purposes. An overview of the meaning and implications of these terms with respect to the charging to tax of income is available on Revenue’s website at the following link: www.revenue.ie/en/jobs-and-pensions/tax-residence/index.aspx.

In general, non-resident individuals are not entitled to any of the normal personal credits, reliefs and deductions. However, in certain circumstances, a portion of the credits, reliefs or deductions (including section 467 TCA 1997) may be available under section 1032 TCA 1997, to individuals who are not resident but who have taxable income in the State. For further information in this regard, please refer to Tax and Duty Manual Part 45-01-01 (Non-Residents and Tax Credits), which is available on Revenue’s website at the following link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-45/45-01-01.pdf.