The Dependent Relative Tax Credit may be claimed by a person who maintains at his own expense a:
- Relative, or spouses relative, who is unable due to old age or infirmity to maintain him/her self, or
- Widowed father or mother of himself or his spouse or civil partner who is surviving civil partner regardless of the state of his or her health, or
- 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.
This tax credit is reduced to nil where the income of the relative exceeds €13,837 which is usually equivalent to the maximum State Pension Contributory for an individual aged 80 years or over claiming the living alone allowance and Island allowance plus a maximum of €280 per year. The dependent relative tax credit cannot be claimed in addition to the incapacitated child tax credit for the same individual.