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.
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.
- Leaflet IT 46 - Dependent Relative Tax Credit
- Section 466 TCA 1997
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.