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.
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.
Relief due
You can receive a tax credit of €70.
You will not receive a tax credit if your dependent relative’s income exceeds €14,795.
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
Use myAccount to claim this credit by completing an eForm 12 at the end of the year.
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
- Mortgage Interest Relief if you pay mortgage interest to provide your relative with their main home.
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie