FA 20 changes: Dependent relative tax credit

Mar 15, 2021

The Tax and Duty Manual Part 15-01-27 - Dependent Relative Tax Credit - has been updated to reflect Finance Act 2020 changes. Other updates clarify who is not a dependent relative and how to apply for the credit. Amendments in Finance Act 2020 increased the credit from €70 to €245 for the 2021 year of assessment and subsequent years. See eBrief No. 057/21 for further details.