Cap. 123 Art. 14DFees in respect of homes for the elderly and the disabled.

Notwithstanding anything to the contrary contained in this

Act, if an individual proves to the satisfaction of the Commissioner that in the year preceding a year of assessment he has paid fees on his own behalf or on behalf of a family member, in respect of residence in a private home for the elderly or the disabled, or at a respite centre for the disabled, he shall be allowed as a deduction against his income the lesser of these amounts -

(a) the amount actually paid;

(b)* four thousand five hundred euro (€4,500):

Provided that, for any year of assessment, the total deductions claimed in respect of any resident shall not exceed the amount as stipulated in this article: Provided further that the deduction shall only be allowed if the payment and the details of the individual making the claim are confirmed by information provided, in such format and content as determined by the Commissioner, by the person running the home or centre.

*Applicable from the year of assessment 2027. Article 13(2) of Act III of 2026. Vide