Tax Credits & Reliefs >> Employed Person Taking Care of Incapacitated Individual

This allowance is treated as a deduction from your income and is claimable where you employ a person to take care of the family member who is totally incapacitated by old age or infirmity. If you directly employ a carer you will have to register for PAYE/PRSI and operate PAYE on the salary paid to the carer. The maximum amount qualifying as a tax deduction against your income for the year 2007 is €50,000. The deduction available for earlier years is set out in a chart of tax credits above.