Minister for Finance Paschal Donohoe has announced an increase in the Dependent Relative Tax Credit from €70 to €245.

The Dependent Relative Tax Credit is for families with caring demands.

The credit can be claimed if a relative is maintained at one's own expense. Claims can be made for a relative, or a relative of a spouse or civil partner.

People who qualify include those with a relative unable to maintain themselves due to incapacity by old age or infirmity:

  • A widowed father or widowed mother, whether incapacitated or not
  • A parent who is a surviving civil partner, whether they are incapacitated or not
  • A child who lives with you and on whose services you are dependent on due to old age or infirmity