You can claim a tax allowance for up to €50,000 (at your top rate) when you employ a carer for a person with a disability. It doesn’t matter if you employ the carer directly or through an agency.

This relief may be claimed by a family member or divided among a number of family members if they are contributing towards the cost of the carer. If the employed person is a relative, the taxpayer cannot claim a Dependent Relative Tax Credit or an Incapacitated Child Tax credit for this relative.