Revenue Note for Guidance

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Revenue Note for Guidance

466 Dependent relative tax credit

Summary

This section sets out the dependent relative tax credit.

Details

(1) & (2) This section provides for the granting of a tax credit of €245 (€70 up to 1st January 2021) to a person who proves for any year of assessment that he or she maintains at his/her own expense any person—

  1. being—
    • a relative of the claimant, or of the claimant’s spouse or civil partner, who is incapacitated by old age or infirmity from maintaining himself/herself,
    • the widowed father or widowed mother of the claimant or of the claimant’s spouse or civil partner, or a parent of the claimant’s civil partner who is a surviving civil partner, whether incapacitated or not, or
    • a child of the claimant or a child of the civil partner of the claimant, living with the claimant on whose services the claimant, by reason of old age or infirmity, has to depend,
    and
  2. whose income does not exceed by more than €280 the aggregate of the payments to which an individual is entitled in respect of an old age contributory pension payable at the maximum rate who—
    • has no dependants,
    • is over 80 years,
    • is living alone, and
    • is ordinarily resident on an island.

(3) Where 2 or more individuals jointly maintain a dependent relative, the tax credit is divided between such individuals in proportion to the amounts expended by each individual in maintaining that relative.

Relevant Date: Finance Act 2020