If you financially support a dependent relative in Ireland—an elderly parent, disabled family member, or other qualifying person—you may be entitled to the Dependent Relative Tax Credit. This credit is often overlooked, but it can provide valuable relief and can be backdated for up to four years.
Our specialists help families identify all the tax credits they're entitled to, including those for supporting relatives. Here's what you need to know.
📊 Dependent Relative Tax Credit
- Credit value: €305 per qualifying relative
- Who qualifies: Relatives you maintain at your expense
- Income limit: Relative's income must be below threshold
- Backdate period: Up to 4 years
What Is the Dependent Relative Tax Credit?
The Dependent Relative Tax Credit is worth €305 and is available if you maintain a relative at your own expense. This could be:
- A parent, grandparent, or other relative who is incapacitated
- A relative aged 65 or over
- A widowed parent or parent-in-law (regardless of age)
- Your own or your spouse's parent who lives with you
Conditions for Claiming
To claim the Dependent Relative Tax Credit:
- You must maintain the relative at your own expense
- The relative's income must be below a certain threshold
- The relative must be a qualifying person (as listed above)
Our specialists can review your situation and confirm whether you qualify. Many people support relatives without realising they're entitled to this credit.
Related Credits for Carers
If you care for dependents, you may also qualify for other credits:
Incapacitated Child Tax Credit (€3,300)
If you have a child with a permanent physical or mental incapacity, you may be entitled to this significant credit.
Home Carer Tax Credit (€1,950)
For married couples where one spouse stays home to care for children or other dependents. See our guide for parents.
Single Person Child Carer Credit (€1,900)
For single parents who are the primary carer for a qualifying child.
💡 Real Example
Margaret had been helping support her elderly mother for years but never claimed the Dependent Relative Tax Credit. When we reviewed her tax, we backdated the claim for four years—recovering €980 from this credit alone, plus additional reliefs she'd never claimed.
Other Reliefs You Might Be Missing
The Dependent Relative Tax Credit is just one of many reliefs available. When we review your tax, we also check for:
- Rent tax credit – up to €1,000/year if you rent
- Medical expenses – 20% relief (including expenses for your dependent)
- Work expenses – for many professions
- Emergency tax – from job changes
The average refund our clients receive is €1,080. When multiple reliefs apply, the total can be significantly higher.
Support a Dependent Relative?
Our experts will check all the credits you're entitled to and find what you're owed.
Start Your Free Review →No refund, no fee • Average refund €1,080 • TAIN: 77632V
Frequently Asked Questions
Can multiple people claim for the same relative?
Generally, only one person can claim the credit for a particular dependent. If multiple family members contribute, you'll need to decide who claims—our team can advise on the best approach.
Does the relative have to live with me?
Not necessarily. The key requirement is that you maintain them at your expense. They can live elsewhere as long as you're providing financial support.
Can I backdate this credit?
Yes, you can claim for up to four years. If you've been supporting a dependent relative since 2021 without claiming, we can recover all four years.
