Who else can claim? – You, your spouse or a relative. A “relative”includes relation by marriage and also a person for whom the claimant is, or was, the legal guardian.
Do I pay VAT on the service? – No. The services offered by North Dublin Home Care are VAT exempt.
How do I make a claim? – You need to complete the form HK1“claim for an allowance for employing a Carer/Personal Assistant”. This form is attached to the IT47“employed person taking care of an incapacitated individual, which is included in the information guide. This form should then be submitted to your local inspector of taxes.
The form for “employed persons taking care of an incapacitated individual”can be downloaded here.