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PAYEWise.ie is independent and is not part of Revenue.
Tax reliefs
Check 2026 eligibility, income limits and how to claim the Dependent Relative Tax Credit. Plain-English examples and official Revenue links.
creditWho qualifies for the Home Carer Tax Credit, the income limit and taper, and how it interacts with the increased rate band.
deductionRelief at your highest rate on the cost of employing a carer for an incapacitated person, up to the annual limit.