Dependent relative tax credit
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.
Conditions to qualify
The relative you claim for must be:
- your relative, or your spouse’s relative, who is unable to maintain themselves due to incapacity by old age or infirmity
- your widowed father or widowed mother, or your spouse or civil partner’s widowed father or widowed mother, whether incapacitated or not
- your civil partner’s parent who is a surviving civil partner, whether they are incapacitated or not
- your child or your civil partner’s child who lives with you and on whose services you depend due to your old age or infirmity.
Relief due
You can receive a tax credit of €70.
You will not receive a tax credit if your dependent relative’s income exceeds €14,753.
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie