Section 467 TCA 1997 provides for a deduction where an individual (or his or her spouse/civil partner) employs a person (including a person whose services are provided by or through an agency) to take care of either:a) himself or herself or his or her spouse or civil partner who is totally incapacitated by reason of physical or mental infirmity, or b) a relative of the individual or of the individual’s spouse or civil partner who is totally incapacitated by reason of physical or mental infirmity.“Relative” in this context includes a relation by marriage and a person in respect of whom the individual is or was the legal guardian.