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 (€17,404 in 2024, and €18,028 in 2025). The actual amount of the tax credit is not very significant being only €245 in 2024 and €305 in 2025 per annum.
