Revenue eBrief No. 057/21
12 March 2021
Dependent Relative Tax Credit
Tax and Duty Manual Part 15-01-27 – Dependent Relative Tax Credit – has been updated as follows:
- To reflect the change made to the Dependent Relative Tax Credit by Finance Act 2020. The tax credit available has increased from €70 to €245 in respect of the year of assessment 2021 and subsequent years.
- To clarify who is or is not a Dependent Relative.
- To provide details on how to apply for the credit.