My 94 year old father is moving into an independent living house on the grounds of a rural nursing home. He is not in the nursing home proper. If I pay for the rent for the house (basic 162/wk) can I claim tax relief on this amount. Last year I claimed for an allowance for a daily helper. I am an only child. Any advice would be great
I don’t think that you can claim for the rent – you should check out Revenue.
Failing this, you might enter into a Deed of Covenant with your father for the amount of the rent.
This would only be beneficial if you pay tax at the highest marginal rate and your father’s income + the annual rent did not exceed the exemption limit - €18,000 (single/widowed).