HK1 Homecare Tax Relief Form - What You Need and Common Mistakes
The HK1 form supports a claim for Employing a Carer relief on the cost of employing a carer for a person who is totally incapacitated due to physical or mental infirmity. HK1 is a paper form, but you can also submit the claim through Revenue myAccount or ROS.
Relief is given as a deduction from taxable income at your marginal income tax rate, which can reduce the net cost of homecare for older persons and individuals with disabilities.
Homecare tax relief at a glance
A quick overview of the main rules families look for before they start a claim.
Relief covers the lower of the amount you personally pay or €75,000 per year, for each incapacitated individual.
Revenue requires the person receiving support to meet the total incapacity condition linked to physical or mental infirmity.
Submit the claim using Revenue myAccount or ROS, or use the paper HK1 form.
Family members can share the €75,000 limit, based on each person’s contributions, as long as the combined claim stays within the cap.
Exclude any costs funded by the HSE home support service or a local authority.
What Is the HK1 Form and How Does It Work?
The HK1 form is the paper form Irish families can use to support a claim for tax relief on expenses linked to employing a person to provide care to an incapacitated individual.
This relief reduces your taxable income based on eligible care expenses. Revenue uses the term incapacitated individual to mean a person who is totally incapacitated due to physical or mental infirmity.
Who Qualifies for Homecare Tax Relief?
This tax relief for carers is available to the person paying for the care. That person may be the individual receiving support or a family member such as a spouse, civil partner, child, or relative. The main requirement is that the person receiving care meets Revenue’s total incapacity test linked to physical or mental infirmity.
Who meets Revenue’s definition?
The person receiving care must meet Revenue’s definition of total incapacity. Advanced age on its own does not always meet this test unless it leads to total incapacity due to physical or mental infirmity.
This relief applies to the cost of employing a carer, which separates it from general medical expense claims. Care must be provided to support a person who meets the total incapacity condition.
Revenue may request a medical certificate or similar evidence, so keep relevant documentation in case they ask for it.
For detailed guidance on eligibility, see Revenue’s Employing a Carer guidance, which also confirms that agency and commercial homecare providers can qualify.
How to Claim Your Tax Relief via Revenue MyAccount
A simple step-by-step outline for submitting the Employing a Carer claim online.
Gather your paperwork: Collect invoices, receipts, and payment records that show dates, amounts, and the care provided.
Log in to Revenue myAccount: Open your PAYE services area using your verified access details.
Select "Employing a Carer": Enter the cost for the relevant tax year, based on what you paid yourself.
Upload proofs if asked: Revenue may request documents to review the claim, and relief can show in your tax position for the year or be issued as a refund.
Revenue sets out the online claim process, the four-year review path for earlier claims, and Form HK1 support requirements in its amount of relief guidance.
Employing an Agency Versus a Private Carer - Tax Implications
Choosing an agency like Comfort Keepers or hiring a private carer changes your Revenue paperwork and the admin you need to manage.
Revenue states that if a carer is provided through an agency or other commercial entity, the organisation makes the PAYE, PRSI, and USC deductions when paying the carer, and you do not take on further tax obligations.
If you hire and pay a carer directly, you are the employer and must register as an employer and deduct PAYE, PRSI, and USC from the carer’s pay. Revenue sets out those differences in its tax obligations when employing a carer guidance.
Clear invoices can also make the claim easier to evidence. See our history and values to get a fuller picture of Comfort Keepers.
Maximising Relief - Split Claims and Benefit Interactions
Revenue allows multiple family members to share the €75,000 relief limit. If two siblings each pay €20,000 towards a parent’s care, each person can claim on their own contribution. The combined total claimed for that individual must stay within the €75,000 cap. Revenue explains that split on its two or more people paying page.
Relief applies at your marginal income tax rate, so the value of the relief depends on your tax position for the year.
Relief applies only to privately funded care costs, so exclude any hours paid through the HSE Home Support Service or a local authority. Revenue lists that rule under its restrictions for employing a carer relief guidance.
Common Mistakes Families Make When Claiming Relief
Common issues that can trigger delays, follow-up questions, or a rejected claim.
Missing evidence of total incapacity: Families include costs but cannot show that the person meets Revenue’s definition.
Claiming for HSE-funded hours: You include hours paid for through the HSE Home Support Service, instead of limiting the claim to privately funded support.
Unclear invoices and mixed expenses: Records do not separate care charges from food, transport, or accommodation, so Revenue cannot confirm the eligible cost.
Missing payment proof: You have invoices, but no matching bank or card records to show that the amounts were paid by the claimant.
Additional guidance appears on Citizens Information on employing a carer, which outlines documentation expectations for successful claims.
Frequently Asked Questions About Homecare Tax Relief
Families often have quick questions before they submit an Employing a Carer claim, so we have gathered the ones we hear most.
Can I claim relief for previous years?
Yes, you can claim a refund for tax paid in the previous four years if you have the necessary records. This backdating provision helps families who learn about the relief after starting care arrangements.
Does the Fair Deal Scheme affect this relief?
The Fair Deal Scheme relates to nursing home care. HK1 supports an Employing a Carer claim for care provided in the home, so it generally applies to a different setting.
Focus on Quality Care While Comfort Keepers Handle the Admin
The financial side matters, yet your loved one’s well-being remains the priority. Professional homecare through Comfort Keepers Ireland provides high-quality support for your family, alongside clear invoicing that can support Employing a Carer relief claims.
Our clinically-led approach and QQI-accredited training programmes mean you receive professional support alongside clear, compliant invoicing. We manage the admin so you can focus on meaningful connections that lift your loved one’s spirit.
Contact our team to discuss your care needs and learn how we support families through homecare arrangements, including support with tax relief claims.
