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Foster Child Relief

  1. Overview
  2. Gifts and inheritances taken from a foster parent
  3. Gifts and inheritances taken from certain relatives of a foster parent
  4. Gifts and inheritances taken from other individuals fostered by the same foster parent
  5. How to claim the relief

How to claim the relief

To claim the Foster Child Relief, you need to file a Capital Acquisitions Tax (CAT) Return Form IT38 online. You must file the return through myAccount or Revenue Online Service (ROS).

To claim the relief on your IT38 return:

  • select the actual relationship from the ‘Relationship of Beneficiary to Disponer’ dropdown menu on the 'Disponer Details' page.
  • and
  • tick ‘Foster Child Relief’ on the 'Reliefs & Exemptions' page.

You should retain documentary evidence of eligibility for 6 years from the date of claim.

Published: 05 January 2024 Print this page

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