tax relief on in-home carer costs

putsch

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My mum has full time care in her home via an agency. Its vvv expensive but tax relief is available - however she only pays a ltd amount of tax. My understanding is that a child can pay the cost - reclaim the tax (@ higher rate) and that whether mother refunds (?gifts) the net cost to the child or not is irrelevant to the claim. The form for claiming the IT47 requires you to declare if any reimbursement is received from any state body.

When querying with the revenue a mention of potential reimbursement by parent of net cost seemed to cause concern. Has anyone experience with this?