You may claim the credit if:
- You maintain a dependent relative at your own expense, and
- The relative is one of the following:
- Your or your spouse’s widowed parent,
- A parent who is a surviving civil partner,
- A son/daughter you depend on due to age/infirmity (only if they live with you and you depend on them).
- Income limit: If claiming for a child on whom you are dependent, the child’s total income must not exceed €18,028 in 2025.
- If they live outside Ireland: You must prove they’re unable to support themselves and that you substantially maintain them.
- Shared maintenance: If more than one person contributes, the credit is divided.
- Documentation: Keep supporting records for 6 years in case of review.
- Note: Children normally do not qualify as dependent relatives unless you depend on them due to infirmity or old age.
