Claiming Dependent Relative Tax Credit 2022

Are you providing some care or financial help to a relative at your own expense? You may qualify to claim the Dependent Relative Tax Credit.

If you provide some care or financial help to a relative at your own expense, you may be entitled to the Dependent Relative Tax Credit.

The relative doesn’t need to live with you, in fact the relative doesn’t have to live in Ireland to qualify for this credit.

This Dependent Relative Tax Credit can be claimed by employed and self-employed persons.

The relative you claim for must be:

Your relative (or your partners relative) – who is unable to maintain themselves due to incapacity by old age or illness

Your widowed parent (or your partners widowed parent) – regardless of whether they are incapacitated.
– Widowed parent includes a surviving civil partner

If you need your child (or your partners child) to live with you, to provide you care due to your old age or illness, you can claim the tax credit yourself.

You cannot claim this tax credit if you are already claiming ‘Employing a Carer’ or ‘Incapacitate Child’ tax credits.

However, to qualify you for this Tax Credit, the relative MUST NOT receive more than €15,060 (€15,740 in 2021) annually. (Old Age Pension Contributory rate approx)

You can claim for more than one relative – providing the relative doesn’t exceed the income limit of €15,060 (€15,740 in 2021).

Sign into your ‘myAccount’
Select ‘Manage Your Tax 2023’ You will automatically get this tax credit in 2021 and in future until you de-select it.
Select ‘Claim tax credits’ from the options on the left
or
Select ‘Add new credits’ from under ‘Your current tax credits’
- Select ‘You and your family’
- Select ‘Dependent Relative Tax Credit’
- 1 Tax credit selected – Next
- Select ‘Number of dependents’ from the drop down list
- Click Add

Sign in to your ‘myAccount’, if you don’t have a ‘myAccount’ you can follow Step 1 in our blog ‘How to Claim Tax Back in Ireland‘.
Select ‘Review Your Tax 2019-2021’ under the PAYE services section
Select ‘Tax Year’ from drop down box. You will need to make a separate claim for each year you wish to claim.

Review Type – Income Tax Return
Select – Action ‘Submit’ – if you’ve not submitted your Income Tax already
or
Select – Action ‘Amend’ – if you’ve submitted your Income Tax before

Click OK – for Notice to file an Income Tax Return
Click Next – for instructions – what you will need..
Pg 2. Personal details – complete and check details > Next
Pg 3. PAYE income page – complete and check details > Next
Pg 4. Non-PAYE income – complete and check details > Next
Pg 5. Tax credits & Reliefs
- Select ‘You and your family’
- Select ‘Dependent Relative Tax Credit’
- Select ‘Number of dependents’ from the drop down list
- Click Add
Tick the boxes of all the tax credits you wish to claim > Next
Pg 6. Declaration – tick the declaration box if you agree with the details displayed

… your claim is now submitted. Revenue will send the tax refund to the bank account details you provided assuming you don’t owe them any tax

Visit Revenue’s website to read about this Tax Credit and Revenue’s further information guidance notes

Employers can give employees a small benefit of up to €1,000 in value, TAX FREE,

You may be able to claim Flat Rate Expenses for your job and pay less

Can I claim Meal Allowance? (known as Subsistence Allowance) If you are an employee*