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Commentary

IR2.4.3 Relief for employing a carer

Republic of Ireland

Tax relief is available on the cost of employing a carer either for themselves or for another family member. In this context a family member is a spouse, civil partner, child or a relative including a relation by marriage or civil partnership.

The person being cared for must be totally incapacitated for the complete tax year (January to December) in which the tax relief is

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