Dependent Relative Tax Credit


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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.

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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.

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Relief Due

See charts for:

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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.

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Reference Material

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Additional Information

An individual entitled to claim Dependent Relative Tax Credit may also claim:

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