Can we get help towards my wife’s respite care costs in France?
Certain low-income families may not benefit from tax reductions when it comes to respite care
Some benefits may provide assistance, even where tax credits are not available
Credit: imtmphoto / Alamy Stock Photo
Reader Question: My wife has respite care in a retirement home from time to time, and we get no help towards this from the tax office, as our income is low. A millionaire would get money towards it. How is this fair?
It is understandable that this seems unfair, but it stems from the article of the French tax code (199) which states that this aid (25% within an annual expenses limit of €10,000) is a réduction d’impôt rather than a crédit d’impôt – a tax reduction, not a tax credit.
The former only reduces tax actually payable, whereas in the case of the latter, the tax office pays you the difference if you do not owe enough income tax to benefit.
In this case, it is called a tax reduction for dépenses afférantes à la dépendance, and is for people who live in care homes or, as here, have occasional short stays in one. Note that there must be an element of care related to the person being dependent, but if that is the case then other (general accommodation) expenses can also be covered.
Read more: Must children help to pay for elderly parents in French care homes?
It is hard to say why in this particular case MPs voted for a tax reduction only. Reductions sometimes aim at encouraging the better-off to spend their money in a particular way, for example, gifts to charities or investments into small businesses also give rise to these.
It is worth checking if you may be entitled to another form of help towards these costs. For example, if your wife is entitled to APA benefit for dependency needs, it may be possible to factor some money towards this respite care into this, if this is not already the case.
Some local councils offer aid towards such expenses, as do some top-up health insurers and French pension bodies. We note that APA is variable on means (the well-off get less) and where it is paid out towards such care you cannot claim a tax reduction for the same expenses.
Read more: French benefit explainer: Apa, help to stay independent in older age
