Dependent Relative Tax Credit
- What is the Dependent Relative Tax Credit?
- Who is a dependent relative?
- How much is the Dependent Relative Tax Credit?
- How to apply
- Where to apply
- Health expenses and your dependent relative
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, you may qualify for the Dependent Relative Tax Credit. Maintaining a relative means meeting the costs of everyday living.
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
- A son or daughter who lives with you and who you depend on because of your ill health or old age
- 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.
Income limit for a dependent relative
If your dependent relative’s income was more than €16,780 in 2023, you will not get the tax credit for that year. In previous years, the income limit was €16,156 in 2022, €15,740 in 2021, €15,060 in 2020 and €14,753 in 2019.
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 €245 (since 2021).
How to apply
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.
To claim for the current year:
- Click ‘Manage your tax’
- Select ‘Claim tax credits’
- Select ‘Dependent Relative Tax Credit’ under the category ‘You and your family’
To claim for a previous year:
- Click ‘Review your tax’
- Click ‘Request’ under the ‘Statement of Liability’ section
- Click on ‘Complete Income Tax Return’
- In the ‘Tax Credits & Reliefs’ page select ‘You and your family’ and click on ‘Dependent relative tax credit’
- Enter the information requested
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.
Apply by post
Alternatively, you can claim the credit by completing the relevant form:
- Form DR1 Claim for Dependent Relative Tax Credit (pdf) or
- Form DR2 Claim for a son or daughter or a child of your civil partner on whose services you depend (pdf)
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.
Where to apply
Lo-call telephone numbers and contact details for Revenue regional offices are available on the Revenue website.
Health expenses and your dependent 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
- 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.