The tax credit for household expenses also applies to nursing and care
You are entitled to the credit for household expenses on ordinary nursing and care. This includes nursing and caring for children, elderly people and disabled people (washing, putting clothes on for them, feeding and other caregiving).
For purposes of the credit, nursing and care also include assisting the person in shops, and going to the bank or pharmacy on their behalf.
Examples of work that does not entitle you to the credit
No tax credit for household expenses is granted if nursing and care are provided by health care services and are not subject to VAT.
If you have a service voucher or the like from your municipality, you are not entitled to the tax credit
If you have received a service voucher or the like from your municipality for the work in question, you are not entitled to the tax credit for household expenses, not even as regards the portion you have paid yourself. If you have a service voucher or the like, no tax credit can be granted to you – irrespective of whether you use the voucher or not.
Municipal services do not entitle to the tax credit. If a municipality or town is the recipient of your payment, you are not entitled to the tax credit, not even if the work is performed by a sheltered housing unit that is either private or acts as a non-profit community.
You are entitled to the tax credit when
- the beneficiary of the work or services is you or someone else in your household
- the work is done in your home or holiday home.