A tax credit for a Dependant Relative may be claimed by a person who maintains at his own expense:
- A Relative, including a relative of his Spouse or Civil Partner, who due to old age or infirmity is unable to maintain himself or herself.
- A Widowed Partner or Mother of himself or his spouse or civil partner or a parent of his civil partner who is a surviving civil partner regardless of the sate of his or her own health.
- A Son or Daughter, or a child of his civil partner who resides with him and on whose services he is compelled to depend due to old age or infirmity. (e.g. the credit may be claimed by the parent, in the situation where the parent is being cared for by a child, and the child has no income to utilise the tax credit.
Where the income of the relative exceeds €13,837, the tax credit is reduced to nil. This amount is usually equivalent to the maximum State Pension (Contributory) for an individual of the age of 80 or over claiming the living alone allowance and Island allowance plus a maximum of €280 a year. The dependant relative tax credit cannot be claimed in addition to the incapacitated child tax credit for the same individual.
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