Taxes Consolidation Act, 1997 (Number 39 of 1997)
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466 Dependent relative.
[ITA67 s142; FA77 s1; FA79 s1; FA82 s2 and Sch1 par1; FA97 s146(1) and Sch9 par1(10)]
(1) In this section, “specified amount” means the aggregate of the payments to which an individual is entitled in a year of assessment in respect of an old age (contributory) pension at the maximum rate under the Social Welfare (Consolidation) Act, 1993, if throughout the year of assessment such individual is entitled to such a pension and—
(a) has no adult dependant or qualified children (within the meaning, in each case, of that Act),
(b) is over the age of 80 years (or such other age as may be specified in that Act for the time being in place of the age of 80 years), and
(c) is living alone.
(2) Where for any year of assessment a claimant proves that he or she maintains at his or her own expense any person, being—
(a) a relative of the claimant, or of the claimant's spouse, incapacitated by old age or infirmity from maintaining himself or herself,
(b) the widowed father or widowed mother of the claimant or of the claimant's spouse, whether incapacitated or not, or
(c) a son or daughter of the claimant who resides with the claimant and on whose services the claimant, by reason of old age or infirmity, is compelled to depend,
and being an individual whose total income from all sources for that year of assessment does not exceed, or does not exceed by £110 or more, a sum equal to the specified amount, the claimant shall be entitled in respect of each individual whom the claimant so maintains to a deduction of £110 reduced, if the total income of the individual so maintained exceeds the specified amount, by the amount of the excess.
(3) Where 2 or more individuals jointly maintain any individual referred to in paragraphs (a) to (c) of subsection (2), the deduction to be made under this section shall be apportioned between them in proportion to the amount or value of their respective contributions towards the maintenance of that individual.
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466Dependent relative.
(1) In this section—
“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
“dependent relative”, in relation to a claimant, means—
(a) a relative of the claimant, or of the claimant's spouse, incapacitated by old age or infirmity from maintaining himself or herself,
(b) the widowed father or widowed mother of the claimant or of the claimant's spouse, whether incapacitated or not, or
(c) a son or daughter of the claimant who resides with the claimant and on whose services the claimant, by reason of old age or infirmity, is compelled to depend;
“specified amount”, in relation to a dependent relative for a year of assessment, means £220 reduced by the amount, if any, by which the dependent relative's total income from all sources for the year exceeds the specified limit;
“specified limit” means the aggregate of the payments to which an individual is entitled in a year of assessment in respect of an old age (contributory) pension at the maximum rate under the Social Welfare (Consolidation) Act, 1993, if throughout the year of assessment such individual is entitled to such a pension and—
(a) has no adult dependant or qualified children (within the meaning, in each case, of that Act),
(b) is over the age of 80 years (or such other age as may be specified in that Act for the time being in place of the age of 80 years), and
(c) is living alone.
(2) Where for any year of assessment a claimant proves that he or she maintains at his or her own expense a dependent relative, the income tax to be charged on the claimant, other than in accordance with section 16(2), for that year of assessment shall, in respect of each such dependent relative, be reduced by an amount which is the lesser of—
(a) an amount equal to the appropriate percentage of the specified amount in relation to the dependent relative for that year, or
(b) the amount which reduces that income tax to nil.
(3) Where for any year of assessment 2 or more individuals jointly maintain a dependent relative, the specified amount in relation to that dependent relative shall be apportioned between them in proportion to the amount or value of their respective contributions towards the maintenance of that dependent relative.
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466 Dependent relative tax credit.
(1) In this section “specified amount” means an amount which does not exceed by more than [3]>£163<[3][3]>€280<[3] the aggregate of the payments to which an individual is entitled in a year of assessment in respect of an old age (contributory) pension at the maximum rate under the [7]>Social Welfare (Consolidation) Act, 1993,<[7][7]>Social Welfare Consolidation Act 2005,<[7] if throughout that year of assessment such individual were entitled to such a pension and—
(a) has no adult dependant or qualified children (within the meaning, in each case, of that Act),
(b) is over the age of 80 years (or such other age as may be specified in that Act for the time being in place of 80 years),
(c) is living alone, and
(d) is ordinarily resident on an island.
(2) Where for any year of assessment a claimant proves that he or she maintains at his or her own expense any person, being—
(a) a relative of the claimant, or of the claimant’s spouse, incapacitated by old age or infirmity from maintaining himself or herself,
(b) the widowed father or widowed mother of the claimant or of the claimant’s spouse, whether incapacitated or not, or
(c) [9]>a son or daughter of the claimant<[9][9]>a child of the claimant<[9] who resides with the claimant and on whose services the claimant, by reason of old age or infirmity, is compelled to depend,
and being an individual whose total income from all sources for that year of assessment does not exceed a sum equal to the specified amount, the claimant shall be entitled in respect of each individual whom the claimant so maintains to a tax credit (to be known as the “dependent relative tax credit”) of [4]>£33<[4][5]>[4]>€56<[4]<[5][6]>[5]>€60<[5]<[6][8]>[6]>€80<[6]<[8][8]>€70<[8] for the year of assessment.
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(2A) A tax credit under this section may also be claimed by a claimant where all other conditions of this section have been met but the person being maintained is—
(a) a relative of the claimant’s civil partner,
(b) the widowed father or widowed mother of the claimant’s civil partner or a parent of the claimant’s civil partner who is a surviving civil partner, or
(c) a child of the civil partner of the claimant who resides with the claimant and on whose services the claimant, by reason of old age or infirmity, is compelled to depend.
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(3) Where 2 or more individuals jointly maintain [11]>any individual referred to in paragraphs (a) to (c) of subsection (2)<[11][11]>any individual referred to in subsection (2) or (2A)<[11], the tax credit to be granted under this section in respect of that individual shall be apportioned between them in proportion to the amount or value of their respective contributions towards the maintenance of that individual.
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[1]
Substituted by FA00 s10(a). Applies as respects the year of assessment 2000-2001 and subsequent years of assessment.
[2]
Substituted by FA01 sched1(1)(l). Applies as respects the year of assessment 2001 and subsequent years of assessment.
[3]
Substituted by FA01 sched1(2)(h)(i). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[4]
Substituted by FA01 sched1(2)(h)(ii). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[5]
Substituted by FA02 sched1(g). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[6]
Substituted by FA06 sched1(g). Applies as respects the year of assessment 2006 and subsequent years of assessment.