How Do I ?

Tax Relief on Nursing Home Fees

You may get tax relief on nursing home fees if you have an income above the tax exemption limit.

You claim tax relief for nursing home expenditure under the general scheme for tax relief on certain medical expenses. Maintenance in a hospital or approved nursing home qualifies for relief. Most nursing homes are approved for tax relief. Revenue has a list of the hospitals and nursing homes that are approved for tax relief. You can claim tax relief on nursing home expenditure at your highest rate of tax (either 20% or 41%).

If you are paying the nursing home fees, you can get the tax relief – whether you are in the nursing home yourself or you are paying for another person to be there. Before 2007 this person had to have been a relative or dependent.

A long-term patient in a nursing home who pays tax under PAYE can apply to have the expenses allowed in his or her tax credit certificate. For additional information see Revenues information leaflet IT 6 Medical Expenses Relief .

You should apply for the tax relief as soon as you start paying nursing home fees, as the tax relief can be applied to the current tax year.

You or a person paying the Nursing Home fees must be paying taxes to avail of the tax relief.

You should contact your Inspector of Taxes immediately and arrange for the tax relief as you may need it to help towards the costs of fees.

For further information contact your local Citizens Information Centre or your local Health Service Executive.

Local Citizens Information Centres and Local Health Centres in County Cork 

Local Citizens Information Centres Contact Numbers 

Bantry: 0761 078390

Carrigaline: 076 1 076940

Cobh: 0761 077960 

Fermoy : 0761 07 7970

Macroom: 0761 07 8430

Mallow: 0761 078000

Mitchelstown: 0761 07 8030

Youghal: 0761 07 8040

Alternatively contact your Local Health Centre.

Health Centres in North Cork

Ballydesmond, Community Welfare Officer (064) 51144
Buttevant, Public Health Nurse (022) 23388
Charleville Dental (063) 89315

Charleville, Public Health Nurse PHN, 076 1084108 or 076 1084107
Doneraile, Community Welfare OfficerCWO (022) 44915
Doneraile, Public Health Nurse PHN (022) 71040
Fermoy Community Welfare OfficerCWO (025) 32405
Fermoy, Dental (025) 31122
Fermoy, Public Health NursePHN, Rathealy Road (025) 49779
Glanworth, Public Health Nurse (025) 38111
Kanturk (029) 20700
Kanturk Community Welfare Officer (029) 50709
Kanturk, Public Health Nurse (029) 50182
Kanturk Physiotherapy Clinic (029) 50944
Kilworth (025) 27111
Kiskeam (029) 50709
Mallow, Community Welfare Officer, Fair Street (022) 44914/5
Mallow Public Health Nursing Services (022) 58700
Mallow Podiatry Dept (022) 58730
Millstreet Community Welfare Officer (029) 70409
Millstreet Dental (029) 70928
Millstreet Public Health Nurse (029) 70142
Mitchelstown Courthouse Community Welfare Officer (025) 84238
Mitchelstown Dental (025) 24672
Mitchelstown Public Health Nurse (025) 52470

Mitchelstown Living Health Centre (025) 52470

Newmarket Community Welfare Officer (029) 60131
Newmarket, Public Health Nurse (029) 60532/60750
Rockchapel Community Welfare Officer (029) 69044 (029) 69044

Heath Centres Cork North Lee 

Ballymacoda (024) 98301
Baile Bhúirne (026) 45341
Ballingeary Community Welfare Officer (026) 20651
Blackpool Community Welfare Officer (021) 450 6577
Blarney (021) 438 5220
Blarney Community Welfare Officer (021) 438 5512
Carrigtwohill (021) 488 3367
Castlemartyr (021) 466 7354
Churchfield Community Welfare Officer (021) 430 1105 / 430 1121
Cloyne (021) 465 2436
Cobh Bishop Street, Community Welfare Officer (021) 481 2478
Cobh Bishop Street, Public Health Nurse (021) 481 4314
Dillons Cross Community Welfare Officer (021) 455 2264
Farranree Community Welfare Officer (021) 430 2184
Farranree Rents Office (021) 430 9053
The Glen, 204 Comeragh Park (021) 450 6913
Grattan Street (021) 427 3087
Grattan Street Community Welfare Officer (021) 427 8948 / 427 4508
Inchigeela Community Welfare Officer (026) 20651
Macroom (0761) 084000
Mayfield (021) 4504886
Midleton (021) 463 1436
Midleton Community Welfare Officer (021) 463 1163
Riverstown Community Welfare Officer (021) 482 1055
Riverstown Public Health Nurse (021) 482 2307
Rylane Community Welfare Officer (026) 20651
St. Mary’s Campus (021) 430 0939 / 430 1076 / 430 2887
St. Mary’s Campus Community Welfare Officer (021) 439 5630 / 430 2887
Youghal Health Centre, Unit 4a Millennium Court Foxhole (024) 82512
Youghal Community Welfare Officer (024) 92308

 

Health Centres Cork South Lee

Ballincollig (021) 487 2626
Ballinspittle (021) 477 8219
Ballintemple (021) 492 3913
Ballyphehane (021) 492 1880
Bandon (023) 886 6925
Carrigaline (021) 437 2535
Crosshaven (021) 483 1062
Douglas (021) 489 3581
Kinsale (021) 4779801
Mahon (021) 435 7014
Passage West (021) 484 1628
Shanbally (021) 437 8288
Viaduct (021) 434 1208

 

Health Centres West Cork 

Bantry, The Quays (027) 55150
Bantry Community Welfare Officer (027) 55140
Bere Island (027) 75003
Oileán Cléire (028) 39109
Castletownbere Public Health Nurse (027) 70353
Castletownbere Community Welfare Officer (027) 70628
Clonakilty (023) 8832763
Clonakilty Community Welfare Officer (023) 8833409
Dunmanway (023) 8856158
Dunmanway Community Welfare Officer (023) 8845682
Eyeries (027) 74374
Goleen (028) 35148
Leap (028) 33255
Schull (028) 28311
Skibbereen, Coolnagarrane (028) 40400
Skibbereen Community Welfare Officer (Market St.) (028) 21047

 

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