If you are caring for a dependent relative you may qualify for the Dependent Relative Tax Credit.
You can claim Dependent Relative Tax Credit if you maintain at your own expense:
Before 2007 the main value of the Dependent Relative Tax Credit lay in the fact that you had to claim this credit to claim medical expenses for that relative. This is no longer the case.
If you pay qualifying health expenses on behalf of another person (whether they are dependant 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, prescribed drugs and medicines. If the person is living in a nursing home and you contribute to the nursing home fees, you may also be entitled to claim some of the expenses involved. The only requirement is that the hospital, nursing home or other similar institution must provide 24-hour nursing care on site.
The value of the Dependent Relative Tax Credit depends on:
If you are a PAYE taxpayer and are claiming for a dependent relative, the easiest way to claim the Dependent Relative Tax Credit is to use PAYE Anytime which is available through Revenue's myAccount service.
Alternatively, you can claim the credit by completing the relevant claim form, either DR1 (pdf) for a relative or parent or DR2 (pdf) for a son or daughter or a child. The completed form should be sent to your Revenue office. It will take longer to update your tax credits and issue a Tax Credit Certificate if you submit a paper claim.
If you pay tax under the self-assessment system, you can claim the tax credit by completing the 'Dependent Relative' section on your annual tax return.
You can get more information on how to claim the credit in Revenue's leaflet, IT46: Dependent Relative Tax Credit.
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If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.