What is the Dependent Relative Tax Credit?

If you pay income tax, a tax credit reduces your tax by the amount of the credit. If you maintain a dependent relative at your own expense, you may qualify for the Dependent Relative Tax Credit. Maintaining a relative means meeting the costs of everyday living. You may need to provide evidence like bank statements or transfer records showing you’ve contributed to your relative’s living costs. To qualify for the tax credit, the income of your relative must be below a limit.

Who is a dependent relative?

The relative you claim for can be related to you or to your spouse or civil partner if they are a parent who is widowed or is a surviving civil partner, or a son or daughter who lives with you and who you depend on because of your ill health or old age. They may also be a relative who cannot maintain themselves due to age or illness. Your dependant relative does not have to live in Ireland. A child under the age of 18 will not qualify as a dependent relative unless they live with and care for you. A child under 18 may qualify for the Incapacitated Child Tax Credit.

What is the income limit for a dependent relative?

If your dependent relative’s income is more than €18,028 in 2025, you will not get the tax credit for that year. In previous years, the income limit was €17,404 in 2024, €16,780 in 2023, €16,156 in 2022 and €15,740 in 2021. All of your dependent relative’s income is included for the income limit. This includes social welfare payments, pensions, and deposit interest.

How much is the Dependent Relative Tax Credit?

The Dependent Relative Tax Credit is €305. For the years 2021 to 2024, it was €245.

Can I backdate this credit?

Yes, you can claim for up to four years. If you’ve been supporting a dependent relative since 2021 without claiming, you may be able to claim back for all four years.

How do I prove financial support?

You may need to provide evidence like bank statements or transfer records showing you’ve contributed to your relative’s living costs

How do I apply for the tax credit?

If you are a PAYE taxpayer, you can claim the Dependent Relative Tax Credit online by signing into Revenue’s myAccount service and using PAYE Services. If you pay tax under the self-assessment system, you can claim the credit when you file your income tax return and make a self-assessment. Alternatively, you can claim the credit by completing the relevant form which you can download from Revenues website or pick up from your local Citizens Information Centre. The completed form should be sent to your Revenue office. It may take longer to update your tax credits and issue a Tax Credit Certificate if you submit a paper claim.

Can I claim back for health expenses for a relative?

You do not have to be getting a Dependent Relative Tax Credit to claim tax back on medical expenses you pay for a relative. If you pay qualifying health expenses on behalf of another person (whether they are dependent on you or not) you may be entitled to claim tax relief on the amount paid. You can claim relief on expenses like doctors’ bills, maintenance or treatment in hospital, or prescribed drugs and medicines. If you pay fees for a nursing home that provides 24-hour on-site nursing care, you can claim income tax relief at your highest rate of tax.

For further information call a member of the local Citizens Information Service in West Cork on 0818 07 8390.The offices are staffed from 10am-5pm from Monday to Thursday and on Friday from 10am - 4pm. Alternatively you can email [email protected] or log on to www.citizensinformation.ie