Who can Claim?
Any individual who maintains a relative at his/her own expense. If more than one claimant, the tax credit is apportioned based on the amount each contributes in maintenance.
Conditions to Qualify
Claimant must have a relative who:
- Is incapacitated by old age/infirmity from maintaining him/herself
- Is a Widowed Mother/Mother in Law, Widowed Father/Father in Law - regardless of age and state of health and
- Whose income does not exceed the specified amount.
For 2001 onwards the specified amount is calculated as follows:
- The maximum of the Old Age Contributory Pension over 80 plus the Living Alone Allowance plus the Island Allowance plus €280.
The Dependent Relative Tax Credit can also be claimed by an individual who maintains, at their own expense, a son or daughter who resides with them and on whose services they are compelled to depend due to old age or infirmity.
Relief Due
