Taxes Consolidation Act 1997 section 466

Dependent relative tax credit

Section 466 provides for a dependent relative tax credit of €305 for a year of assessment where a claimant maintains, at their own expense, a qualifying relative whose income does not exceed the specified amount.

• The credit of €305 per qualifying relative is available where the claimant financially maintains that relative at their own expense and the relative's total income from all sources does not exceed the specified amount of €18,028 for 2025.
• Qualifying relatives include: a relative of the claimant or their spouse or civil partner who is incapacitated by old age or infirmity; a widowed parent of the claimant or of their spouse or civil partner (whether incapacitated or not); and a child of the claimant or their civil partner who lives with the claimant and on whose services the claimant depends by reason of old age or infirmity.
• The specified amount is calculated by reference to the maximum old age contributory pension payable to a person aged over 80 who is living alone, resident on an island and has no dependants, plus €280; for 2025 this gives a figure of €18,028.
• Where two or more individuals jointly maintain a qualifying relative, the €305 credit is divided between them in proportion to the amounts each contributes towards that relative's maintenance.