Retired couple - no major queries, just want to check is anything missing?

[Hasbeen]

@Hasbeen

The max that can be claimed is for expenditure of €75k so ≈€30k is relieved if I'm not wrong.

But it would be a very rare case of a retired couple having paying that much tax at the higher rate in the first place.

Are you saying that the maximum relief per COUPLE rather than per person is €75k =€30k savings , rather than €150k=€60k savings ?
I would have thought that if both partners were elderly and needed home help and were paying the appropriate home help charges they could claim on the double accordingly.
Apologies , I'm probably straying off topic a bit here but I would imagine there must be people out there paying big amounts of tax on ARF distributions . A lot of older people have pumped everything they have in to ARFs on the advice over the years from their financial advisors and are now forced to take out 5% and 6% mandatory distributions at penal tax rates rather than having the option of gifting or leaving their savings to their children who could have availed of the generous CAT thresholds if the money was tied up in a bog standard deposit account or Prize Bonds.
At the very least they should be able to offset home help costs against their huge tax bill .