A PAYE worker, employee or individual may claim a tax credit in Ireland if he or she maintains a relative, or a relative of his or her spouse or civil partner, at his or her own expense, in the circumstances outlined in this video.
The Dependent Relative Tax Credit Tax and Duty Manual Part 15-01-27- has been updated in September 2024 to amend and include the following which have all been dealt with in this video guide.

In the Introduction to clarify that references to “maintaining at his or her own expense”, for the purposes of this tax credit.

The inclusion of an additional example which deals with a claimant who maintains his father who is incapacitated by old age.
To clarify that where the dependent relative is not resident in the State, that all conditions of the tax credit are met.

Information pertaining to the “specified amount” for 2024 and previous tax years.

To distinguish between in year and out of year claims. #ireland #payrollmatters #payrollmattersinireland #DependentRelativeTaxCredit

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