Dependent Relative Tax Credit

You may claim this credit if you maintain a relative at your own expense. You can claim for your relative, or a relative of your spouse or civil partner.

Maintaining a relative at your own expense means meeting the costs of everyday living. You must substantially maintain your relative where they cannot maintain themselves.

Conditions to qualify

The relative you claim for must be your, or your spouse's or civil partner's:

• relative, who is unable to maintain themselves due to incapacity by old age or infirmity
• widowed father or widowed mother, whether incapacitated or not
• parent who is a surviving civil partner, whether they are incapacitated or not
• or
• child who lives with you and on whose services you depend due to your old age or infirmity.

There is no requirement for the relative to live in Ireland to qualify for this credit. However, if you are claiming for your child on whose services you depend, that child must live in Ireland with you.

You cannot generally claim the credit for your child, unless they live with you and are your carer. In this case your child’s income cannot exceed €18,028 with effect from 1 January 2025.

If you are claiming for a relative who resides outside of Ireland you must be able to prove that you substantially maintain this relative. You should also be able to prove that the relative is incapacitated by old age or infirmity from maintaining themselves in relevant cases.

Relief due

You can claim a tax credit of €305 with effect from 1 January 2025 (€245 for the years 2021-2024).

You will not receive a tax credit for 2025 if your dependent relative's income exceeds €18,028 with effect from 1 January 2025 (€17,404 for 2024).

All of your dependent relative's income is included for the income limit purposes. This includes their social welfare payments, pensions and deposit interest.

If more than one person maintains the dependent relative, the credit is divided between or among them.

How to claim

Making a claim for the current year:

1. Sign into myAccount.
2. Click the ‘Manage your tax for the current year’ link in PAYE Services.
3. Select ‘Claim tax credits’.
4. Select ‘Dependent Relative Tax Credit’ under the category ‘You and your family’.

Making a claim for a previous year:

2021 and subsequent years:

1. Click on ‘Review your tax for the previous 4 year’ link in PAYE Services.
2. Request Statement of Liability.
3. Click on ‘Complete Income Tax Return’.
4. In the ‘Tax Credits & Reliefs’ page select ‘You and your family’ and ‘Dependent relative tax credit’.
5. Complete and submit the form.

Additional information

You may also claim:

• Medical Insurance Relief for premiums paid for your relative
• Health Expenses Relief for the cost of health care for your relative
• and
• Mortgage Interest Relief if you pay mortgage interest to provide your relative with their main home.