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.

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.

The quickest and easiest way to claim this credit is using PAYE Services in myAccount.

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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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