You can claim an allowance for a carer ( for example a housekeeper) you employ to care for an incapacitated relative
For example:
If you employ a carer for your elderly parent and if your income is €60,000
You pay the carer €20,000
Your taxable income is therefore €40,000 after the deduction of €20,000 ( €60,000 less €40,000 ) thereby generating a tax refund.
You must register as an employer and pay the required PAYE/PRSI
Any queries on same give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie