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Dependent Relative Tax Credit
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What is the Dependent Relative Tax Credit?

The Dependent Relative Tax Credit is a credit you can claim for caring for your relative, or a relative of your spouse or civil partner.

 

What are the conditions to qualify for the credit?

You can claim the Dependent Relative Tax Credit for each relative you maintain at your own expense:

  • a relative of you or your spouse, where that relative is incapacitated by old age or infirmity from maintaining themselves, or
  • you or your spouse’s widowed father / mother, whether incapacitated or not, or
  • your child who resides with you and on whose services, by reason of old age or infirmity, is compelled to depend.

You cannot claim the Dependent Relative Tax Credit if your relative’s income exceeds €15,060. This ‘specified limit’ varies from year to year and is linked to the maximum rate of the Old Age Contributory Pension.

Note – There is no requirement for the dependent relative to live in Ireland to qualify for the credit. However, if you are claiming for your child on whose services you depend, that child must live in Ireland with you.

How much is the Dependent Relative Tax Credit worth?

From 2021, the Dependent Relative Tax Credit is worth €245 for each dependent relative you have.

 

How do I claim the Dependent Relative Tax Credit?

To claim the Dependent Relative Tax Credit just fill in our Online Application Form. This form will provide us with the details necessary to claim the Dependent Relative Tax Credit, along with any additional tax credits you might be due for the last 4 years.