Dependant Relative Tax Credit
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 very significant being only €70 per annum.