Revenue eBrief No. 234/24
04 September 2024
Dependent Relative Tax Credit
Tax and Duty Manual Part 15-01-27- Dependent Relative Tax Credit - has been updated:
- In the Introduction to clarify that references to “maintaining at his or her own expense”, for the purposes of this tax credit, means financially maintaining the dependant relative by meeting their every day living costs.
- In paragraph 2, by the inclusion of an additional example which deals with a claimant who maintains his father who is incapacitated by old age.
- In paragraph 4 to clarify that where the dependant relative is not resident in the State, the claimant must prove that all conditions of the tax credit are met.
- In paragraph 6, and throughout the manual, to include the “specified amount” for 2024. Information pertaining to the “specified amount” for previous tax years has been moved from paragraph 5 to paragraph 6.
- In paragraph 7 to distinguish between in year and out of year claims.