Who qualifies
A taxpayer who maintains a relative whose income for the year does not exceed the Department of Social Protection contributory state pension maximum plus a small margin.
How to claim
Claim through myAccount under Other PAYE Tax Credits, providing the relative PPSN, relationship and confirmation of their income. Revenue checks the income figure against social welfare records.
Detailed explanation
The Dependent Relative Tax Credit is a smaller, often overlooked credit aimed at people who maintain an elderly or incapacitated relative. From 2026 it is worth 305 euro per qualifying relative per year. A qualifying relative is a parent, grandparent, brother, sister, son, daughter or in-law who is unable to maintain themselves through old age or infirmity, or a widowed parent regardless of state of health, or any relative who looks after your own children. The relative income is tested against the maximum personal rate of the Contributory State Pension plus a small allowance, which for 2026 is set by Revenue at approximately 17,404 euro. Income from social welfare counts in this test, but Department of Social Protection Christmas bonuses and Living Alone allowances are excluded. The relative does not have to live with the claimant; they can live in their own home or in another person home. Where two or more people each contribute to the relative maintenance, the credit is divided proportionally. The credit cannot be claimed at the same time as the Home Carer Credit for the same dependent. Documentation is rarely requested but Revenue may ask for proof of maintenance such as bank standing orders or bills paid on the relative behalf. The credit is non-refundable and can only reduce tax payable.
Worked example
Helen pays her widowed mother gas and electricity bills totalling around 3,000 euro a year. Her mother only has the contributory state pension. Helen earns 45,000 euro and claims the Dependent Relative Credit. Her income tax bill drops by 305 euro, from about 4,800 to 4,495 euro for the year, on top of her Personal and PAYE credits.