Older persons

Tax credits for older persons

Age related

If you are aged 65 or over, you qualify for the Age Tax Credit.

If your total income is less than a certain limit, you may be exempt from Income Tax. See the section on Exemption and marginal relief for more information.

Health related

You, your spouse or civil partner, may have health issues. If so, you can claim relief for:

• health expenses that you pay
• certain dental expenses
• nursing home expenses.

You can claim relief on the cost of employing a carer for an incapacitated spouse or relative.

There may be other credits you can claim in relation to your health. Please see the section Illness, injury and disability section for more information.

Maintaining a dependent

If you maintain a relative at your own expense, you may be able to claim the Dependent Relative Tax Credit.

Credits your relatives can claim

Family or relatives that care for you due to your age or an illness may be able to claim relief:

• If your relative maintains you at their own expense, they may be able to claim the Dependent Relative Tax Credit or Home Carer Tax Credit.
• If your relative employs someone to care for you, they can claim relief on the cost of employing a carer.
• If your relative, or another individual, contributes to a deed of covenant on your behalf, they can claim relief on the contribution of up to 5% of their income.

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