Dependent Relative Tax Credit

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If you’re caring for a dependent relative you may qualify for the Dependent Relative Tax Credit. You can claim the Dependent Relative Tax Credit if you pay for the cost of maintaining:

A relative or relative of a spouse who can’t maintain themselves due to ill-health or old age
Widowed or surviving civil partner parent of yourself or your spouse or civil partner, irrespective of health
Your child or spouse’s child who lives with you and on whom you depend as a result of old age or ill health

How much is the Dependent Relative Tax Credit?

In 2025, the credit is worth €305. For the years 2021-2024 it was worth €245.

Income limit for a dependent relative

If your dependent relative’s income is more than €18,028 in 2025, you will not get the tax credit for that year. In previous years, the income limit was €17,404 in 2024, €16,780 in 2023, €16,156 in 2022 and €15,740 in 2021.

All of your dependent relative's income (for example, social welfare payments, pensions and deposit interest) is taken into account for income limit purposes.

If you want to claim the dependent relative or home care tax credits, then you should contact us at Taxback by emailing support@taxback.com or complete a DR1 form for a relative or parent or DR1 or DR2 for the son or daughter and send it to Revenue who will update your tax credits if you qualify.

If you pay tax under the self-assessment system, you can claim the tax credit by completing the 'Dependent Relative' section on your annual tax return.

DR1

Form DR1

Dr2

Form DR2

Can I claim for health expenses and caring for a dependent relative?

If you pay health expenses for a dependent then you may be entitled to claim relief on the cost for these. Only the amount that cannot be reimbursed by a medical insurance company, HSE or other source can be claimed for tax relief purposes.

**You can claim relief on medical expenses like**
Doctors' bills
Consultants’ fees
Maintenance or treatment in the hospital
Prescribed drugs and medicines
Non-routine dental expenses
Treatment in a hospital or a nursing home
Speech and language therapy
Ambulance
Educational psychological assessments
Certain items for a child suffering from life threatening illness
Kidney patient expenses (up to a max amount)
Specialised dental treatment
Routine maternity care
In-vitro fertilisation

**The following, where prescribed by a doctor, qualify for medical expenses relief**
Drugs and medicines
Diagnostic procedures
Orthoptic or similar treatment
Hearing aids
Orthopedic bed or chair
Wheelchair or wheelchair lift
Glucometer machine for a diabetic
Engaging a qualified nurse in the case of a serious illness
Physiotherapy, chiropody/podiatry services or similar treatment
Cost of a computer where there is medical evidence that it's necessary to help a person with a severe disability to communicate
Cost of gluten-free food for coeliacs
If your dependent lives in a nursing home and you contribute to the fees, you may be entitled to claim some of the expenses. The only requirement is that the hospital, nursing home or similar institution must provide 24-hour nursing care onsite. There is no relief available for routine dental and routine ophthalmic care expenses.

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