Tax Credits & Reliefs >> Dependant Relative Tax Credit

Tags: old age, widowed relatives, extra tax credits

This tax credit is available if a person maintains at their own expense a relative of his or his wife if married, who is incapacitated by old age or infirmity from maintaining himself, or his or his wife’s widowed mother, or his son or daughter who is resident with him and upon whom he is dependant by reason of old age or infirmity. 

No tax credit is allowed if the income of the dependant relative exceeds a specified limit. The actual amount of the tax credit is not that significant. The amount of the tax credit for 2004 & 2005 is €60 per annum, for 2006 to 2010 is €80 per annum and for 2011 is €70 per annum.

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