If you employ a carer for yourself or on behalf of a family member, you can claim the tax relief on the cost of that care. A family member is a spouse, child or a relative, including a relation by marriage.
You cannot claim tax relief for employing a carer if the carer only carries out housekeeping duties or if a dependent Relative Tax Credit or an Incapacitated Child Tax Credit has already been granted.
Tax allowances and reliefs reduce the amount of tax that you have to pay. The amount, by which a tax allowance/ relief will reduce your tax, depends on your rate of tax.