Revenue have updated their information leaflet IT47, which deals with an employed person taking care of an incapacitated individual.

The leaflet outlines the process for claiming an allowance for employing a carer where the person, their spouse or a relative is incapacitated by reason of physical or mental infirmity.

The leaflet includes the conditions for the relief and emphasises that the claim should be made annually. This relief was substantially enhanced in Finance Act 06 following ICAI representations.

The updated leaflet can be found at http://www.revenue.ie/leaflets/it47.pdf.