Form HK1: Tax Relief for Employing a Carer (Ireland)

What is Form HK1 (employing a carer)?

If you, your spouse or civil partner, or a relative is totally incapacitated by physical or mental infirmity and you pay someone to care for them, you can claim tax relief on the cost in Ireland. The carer can be employed directly by you, or provided through a charitable, voluntary or commercial home-care agency.

Revenue gives the relief as a deduction against your taxable income at your marginal rate, on the lower of the actual cost of employing the carer and EUR 75,000 per incapacitated person. You can't claim for someone employed only as a housekeeper, or for funding you receive from the HSE or a local authority. When two or more people share the cost, the EUR 75,000 limit is shared in proportion to what each pays.

Revenue's quickest route is myAccount or ROS, and Revenue says you may be asked to complete Form HK1 in support of your claim. FileIt guides you through the HK1, prints your answers into Revenue's official PDF and checks your dates and IBAN. You then sign it and send it to your Revenue office.

Who fills it: The person who pays to employ a carer for a totally incapacitated person
Given to: Your Revenue office
Relief: Lower of the actual cost and EUR 75,000 per incapacitated person, at your marginal rate
Forms needed: One for each carer employment
Time limit: Within four years after the end of the tax year
Signatures: You sign and date the declaration

Who needs to fill out Form HK1 (employing a carer)?

People who employ a carer for a spouse, civil partner, parent or other relative who is totally incapacitated.
Incapacitated people who employ their own carer.
Families who pay a home-care agency or charitable organisation for care at home.
Relatives who share the cost of a carer with others (each claims their own share).

When to use Form HK1 (employing a carer)

From the first tax year in which you can show the person became totally incapacitated.
When Revenue asks you to support a myAccount or ROS claim with Form HK1.
Within four years after the end of the tax year the claim relates to.

What you need before you start

Your name and PPSN.
The incapacitated person's name, your relationship to them, the nature of the incapacity and when it arose.
For a carer you employ directly: their name and PPSN.
For an agency: its name and employer PAYE registration number.
The date the employment started, the net cost after any HSE or other payments, and the percentage of the cost you pay.
Your IBAN and BIC if you want a refund paid into your bank account.

What’s on Form HK1 (employing a carer)

The 2026 edition has 2 pages. FileIt asks for it in 6 parts, and it is signed by Claimant:

Your personal detailsClaimant
Relative's detailsClaimant
Carer's detailsClaimant
Cost of employing the carerClaimant
Refunds: your bank account (SEPA)Claimant
DeclarationClaimant

How to fill out Form HK1 (employing a carer), step by step

1 Your personal details

Give your name and PPSN.

2 Relative's details

Name the incapacitated person, say how they are related to you, describe the nature of the incapacity and give the date it arose.

3 Carer's details

If you employ the carer directly, give their name and PPSN. If the care is provided by or through an agency or other commercial entity, give the organisation's name and its employer PAYE registration number. Then give the date the employment started.

4 Cost of employing the carer

Give the net cost to you, after any payments from the Health Service Executive or similar, and the percentage of the carer costs you pay.

5 Refunds

Optionally give your IBAN and BIC so a refund can be paid electronically. Revenue can't pay into a foreign account outside SEPA.

6 Declaration

Declare that the particulars are correct, sign and date the form, and give your e-mail and phone number.

Common mistakes to avoid

Claiming for someone employed only as a housekeeper.
Including funding from the HSE or a local authority in the cost. Give the net cost.
Also claiming the Incapacitated Child Tax Credit or the Dependent Relative Tax Credit for the person you employ as carer.
Putting two carers on one form. Complete a separate form for each employment.
Claiming more than EUR 75,000 per incapacitated person, or not sharing the limit when others also pay.

After you fill it out

Print the form, sign and date it, and send it to your Revenue office. The address is on your Tax Credit Certificate or Revenue letters, or use the Contact Locator on revenue.ie.

Keep all documents relating to the claim for six years, as it may be selected for audit.

If you employ the carer directly, Revenue's pages explain your tax obligations as their employer.

A copy of the filled form stays in your FileIt vault.

Fill out Form HK1 (employing a carer) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 18 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Office of the Revenue Commissioners (Revenue) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form HK1 (employing a carer) now — it’s free

Form HK1 (employing a carer): frequently asked questions

What is Form HK1?

It is Revenue's claim for an allowance for employing a carer for a person who is totally incapacitated by physical or mental infirmity.

How much relief can I get?

Relief is on whichever is lower: the actual cost of employing the carer or EUR 75,000 per incapacitated person. It is given as a deduction at your marginal rate of income tax, and you must have paid tax in the year to benefit.

Does an agency carer qualify?

Yes. Revenue also gives relief on the cost of care service providers and agencies, such as charitable, voluntary or commercial home-care organisations.

What if several family members pay?

Each can claim relief on what they pay, but the total can't exceed the EUR 75,000 yearly limit, which is shared in proportion to each person's costs.

Should I use myAccount instead?

Revenue says the quickest route is myAccount (or ROS if you're self-assessed), and that you may be required to complete a Form HK1 in support of your claim.

How far back can I claim?

A claim must be made within four years after the end of the tax year it relates to.

Official sources

Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/form-hk1.pdf
Official instructions and guidance: https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/employing-a-carer/index.aspx
Edition shown on this page: No edition printed; PDF dated February 2026 (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.