Revenue Note for Guidance
466 Dependent relative tax credit
This section sets out the dependent relative tax credit.
(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—
- 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,
- 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 2021