I support a relative financially. Can I claim tax relief? 

Yes, you can claim the Dependent Relative Tax Credit if you maintain a relative at your own expense. 

Maintaining a relative at your own expense means meeting the costs of everyday living. You must substantially maintain your relative where they cannot maintain themselves.

For tax years 2021 onwards, the amount of credit is €245 for each dependent relative.

The relative you claim for must be yours or your spouse's:

• Relative who is unable to maintain themselves due to incapacity by old age or infirmity
• 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 depend due to your old age or infirmity

There is no requirement for the relative in question to live in Ireland to qualify for this credit. However, the relative yearly income is taken into consideration.