Revenue eBrief No. 057/21

12 March 2021

Dependent Relative Tax Credit

Tax and Duty Manual Part 15-01-27 - Dependent Relative Tax Credit - has been updated as follows:

  • To reflect the change made to the Dependent Relative Tax Credit by Finance Act 2020. The tax credit available has increased from €70 to €245 in respect of the year of assessment 2021 and subsequent years. 
  • To clarify who is or is not a Dependent Relative.
  • To provide details on how to apply for the credit.