The aim of this thesis was to study elderly people’s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms läns Äldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka. The theory of rational choice was used in the analysis of the results. The primary results showed that elderly people’s usage of home care services with tax deduction was limited though regular and consist mainly of basic domestic work. The overall experiences of using home care services with tax deduction were positive and described in terms of satisfaction and as a possibility of independence and influence regarding their needs of services and how they were executed. The results indicate that the usage of home care services with tax deduction is partly based on elderly people’s lack of confidence in publicly-financed elderly care. Due to the distrust in elderly care and the self-determing factors home care services with tax deduction generated, their choice of using home care services with tax deduction seemed more appealing than publicly-financed home care services.