Dependent Relative Tax Credit
- Who can Claim?
- Conditions to Qualify
- Relief Due
- Where to send claim
- Reference Material
- Additional Information
Who can Claim?
Any individual who maintains a relative at his/her own expense. If more than one claimant, the tax credit is apportioned based on the amount each contributes in maintenance.
Conditions to Qualify
Claimant must have a relative who:
- Is incapacitated by old age/infirmity from maintaining him/herself
- Is a widowed father or mother of yourself, your spouse or civil partner or a parent of your civil partner who is himself or herself a surviving civil partner, regardless of age and state of health and
- Whose income does not exceed the specified amount.
For 2001 onwards the specified amount is calculated as follows:
- The maximum of the Old Age Contributory Pension over 80 plus the Living Alone Allowance plus the Island Allowance plus €280.
The Dependent Relative Tax Credit can also be claimed by an individual who maintains, at their own expense, a son or daughter or a child of your civil partner who resides with them and on whose services they are compelled to depend due to old age or infirmity.
Relief Due
See charts for:
Where to send claim
Use your PPS number to find the postal address for your Revenue office in our Contact Locator.
This credit may also be claimed using PAYE Anytime.
Reference Material
- Leaflet IT 46 - Dependent Relative Tax Credit
- Section 466 TCA 1997
Additional Information
An individual entitled to claim Dependent Relative Tax Credit may also claim:
- Medical Insurance Relief - for premiums paid for that relative.
- Health Expenses Relief - in respect of the cost of qualifying health care provided for that relative. 2001 onwards - relatives income is not applicable.
- Mortgage Interest Relief - in respect of interest paid to provide the relative with his/her sole main residence.