My dad is 97 and in a nursing home on the Fair Deal scheme. Over and above what is paid to the Nursing Home each month under Fair
Deal by the HSE I have to pay the Nursing Home an additional approx. €2000 per month.
My dad gets the state Old Age Contributory pension of approx €1000 each month.
My question is can I claim Income Tax relief on the €2000 or do I deduct the €1000 OAP to arrive at the claimable amount???
80% of the pension is assessed and so is part of the €2,000 being paid. The balance of 20% is his own. If you pay the fees without recouping from him, you can claim the tax relief.