Your Home Care Answers
What is Home Care?
A home care service is defined as “a service made available in a private dwelling for a person who, by reason of that person’s illness, frailty or disability, is unable to provide the service for himself or herself without assistance”. (Such persons would normally require maintenance otherwise than at home e.g. in a hospital.)
What are HCP’s?
The Home Care Support Scheme (also known as a Home Care Support Package HCP) is an administrative scheme, operated by the HSE. The scheme is aimed mainly at those requiring medium to high caring support to continue to live at home independently. The Home Care Support Scheme is not established in law; as it is an administrative scheme, you neither have an automatic right to the Scheme, nor to avail of services under the Scheme. Check with your Local Health Office for more details on how the Scheme operates in your area.
How do I apply for a HCP?
Contact your public health nurse for an assessment of need, or your Local Health Office for further information on the Home Care Support Package and the application process involved. Staff in your Local Health Office will be happy to provide any further information you require.
Do Private Home Care companies charge VAT
NO. VAT exemption applies to suppliers of Home Care services.
Is there Tax Relief on Private Home Care
There is Tax Relief on Home Care if you, your spouse or a relative are incapacitated for a tax year by reason of physical or mental infirmity and you employ a person to care for the incapacitated person. A relative includes a relation by marriage and a person in respect of whom the claimant is or was the legal guardian.
How do I claim Tax Relief
You can claim Tax relief by completing the attached form IT47.
What are the conditions
Where the employed carer is provided by or through an agency and the agency pays the carer directly and the agency is making PAYE and PRSI deductions, you will not be required to register as an employer.
However, where you employ the carer directly, to qualify for the allowance you will have certain obligations as an employer including registering as an employer, operating PAYE/ PRSI, etc. Contact Revenue for further details.
