What is the dependent relative tax credit?
You can claim this tax credit if you or your spouse have a dependent relative, i.e.:
(a) an incapacitated relative who, due to old age or infirmity, cannot maintain him/herself,
(b) a widowed mother or widowed,
(c) a son or daughter who resides with you and upon whom you depend.
The tax credit is the lower of:
(a) €70, and
(b) the amount which reduces your income tax liability to nil.
If your income exceeds the maximum individual contributory old age pension for the tax year, your tax credit is restricted by the amount of the excess.